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2018 (6) TMI 993 - CESTAT AHMEDABADTime Limitation - Valuation - Zafrani Zarda Flavoured Chewing Tobacco - whether Valuation to be done on the basis of Section 4A of CEA or Secion 4 of CEA? - Held that:- The case made out against the appellant was only when the N/N. 2/2006-CE (N.T.) dated 01.03.2006 was issued. However, the appellant have been manufacturing the same goods right from 2005 onwards and they had declared the product under tariff heading number 24039910 as chewing tobacco and under the same heading and description they have been declaring through out, even after the issuance of N/N. 2/2006-CE (N.T.). Therefore, it clearly shows that since the appellant have maintained the claim under tariff heading no. 24039910 even prior to the disputed period, the bonafide is clearly established. It can be conveniently understood that the appellant’s product is the ‘Zarda Scented Tobacco’. With this disclosure of the information, no suppression of fact can be alleged against the appellant. The demand is clearly time barred - appeal allowed - decided in favor of appellant.
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