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2018 (9) TMI 124 - AT - Central ExciseClassification of goods - manufacture of “Tipper” brands Cigarettes - whether “Tipper” cigarettes manufactured by the respondents are filter cigarettes or not? - tests conducted by Chemical Examiner - presence of the subsequent report of the Chemical Examiner. Held that:- As is seen from the report, the same is based upon the definition of the filter and filtration as is available from the technical books wherein natural fibers have also been held to be the material used in the filtration. As per the said report the filling in filter rod of the products are covered by the term 'Natural Fibers'. If that do so the cigarette have to be held as filter cigarette - It is a fact that the classification of tipper brand cigarette already stands held in favour of the assessee by the decision of the Tribunal in M/s International Tobacco Co. Ltd. Vs Commissioner of Central Excise, Ghaziabad [2007 (3) TMI 24 - CESTAT, NEW DELHI] - The question remains as to whether the ratio of the said decision would be applicable in the present case where the revenue have procured more evidence and another report, which substantiate their stand. The Hon'ble Supreme Court in the case of CCE, Calcutta Vs Alnoori Tobacco Products [2004 (7) TMI 91 - SUPREME COURT OF INDIA] has observed that the precedent decisions, before applying, have to be shown to fit factual situation of the given case. Circumstantial flexibility, one additional or different fact may make world of difference between conclusions of two cases and disposal of cases by blindly placing reliance on a decision, is not proper. As such the presence of the subsequent report of the Chemical Examiner in the present case may make the entire difference having bearing on the finality of the matter. Inasmuch as, the Adjudicating Authority has neither referred to the said report, nor examined the same and has simplicitor followed the Hon'ble Supreme Court's decision, the impugned order is required to be set aside and matter remanded with directions to consider the applicability of the subsequent report of the Chemical Examiner and to re-decide the issue accordingly. Appeal allowed by way of remand.
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