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2022 (2) TMI 357 - AT - Central ExciseClassification of goods - branded chewing tobacco - to be classifiable under Central Excise Tariff Heading 24039910 or as Jarda Scented Tobacco classifiable under 24039930 - basis of ‘capacity of production’ as per Section 3A of Central Excise Act read with Chewing Tobacco and Unmanufactured Tobacco packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - HELD THAT:- It is evident from the test report dated 14.07.2015, that there is no presence of any odiferous substance. Accordingly, we find that the product is ‘branded chewing tobacco’, there is no scope for Revenue for drawing any other conclusion. The findings is also fortified by the Larger Bench ruling of this Tribunal in the case of M/S. FLAKES-N-FLAVOURZ VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH [2014 (9) TMI 664 - CESTAT NEW DELHI (LB)], wherein it has been held that the products ‘jarda scented tobacco’ and ‘flavoured chewing tobacco’ are different. It is further found that the Court below have erred in obtaining opinion of the chemical examiner subsequently in the year, 2019 behind the back of the appellant assessee, and have relied on the same in a mechanical manner without application of mind and without giving proper opportunity to the appellant. The appellant have manufactured ‘branded chewing tobacco’ classifiable under heading 24039910 w.e.f. 01.06.2015. Further, the duty shall be payable accordingly with respect to number of packing machines operated from time to time, for which there is no dispute - appeal allowed - decided in favor of appellant.
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