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2016 (9) TMI 229 - AT - Central ExciseDouble taxation - Taxability under Additional Duties of Excise in lieu of sales tax - branded ghutka manufactured and cleared - both the lower authorities have held that the goods manufactured by the appellant would fall under Chapter 24 while the respondent has classified the products under Chapter 21 - Held that:- it is seen from the records that if the products are classified under Chapter 24, the respondent has to discharge the additional duty of excise in lieu of sales tax, while if the products are classified under Chapter 21, there is no requirement of discharging additional duties of excise in lie of sales tax. Since the classification of the product has been settled by the judgment of the Tribunal in the case of Gahoi Foods Pvt. Ltd. Vs. CCE, Indore [2010 (8) TMI 241 - CESTAT, NEW DELHI] nothing survives in this appeal as the respondent had classified the products under Chapter 21 and paid the applicable sales tax. The requirement of paying 10% additional duty of excise would arise only if the products are classified under Chapter 24. - Decided against the Revenue
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