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2009 (12) TMI 138 - SC - Central ExciseClassification- The issue which arose for determination before the Tribunal in this batch of Civil Appeals was concerning classification of “Pan Masala containing tobacco” during the period November, 2000 to February, 2001. Department contending for classification under sub-heading 2106.00 of Central Excise Tariff Act as read with Chapter Note 3 of Chapter 21, while assessee holding classification under sub-heading 2404.40 as chewing tobacco and preparation containing chewing tobacco. Tribunal in impugned order not analysed aforesaid entries in context of classification and merely quoted in the judgment of Kothari Products Ltd. passed in context of A.P. General sales Tax Act- said judgment not applicable. Held that- the afore-stated reasons, without expressing any view on the merits of the case, we hereby set aside the impugned order of the CESTAT and we remit the cases to the CESTAT for de novo consideration in accordance with law. Since the matter is an old matter, we request the Tribunal to expeditiously hear and dispose of this batch of cases preferably within six months from today. The Civil Appeals are, accordingly, allowed. No order as to costs.
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