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2010 (3) TMI 461 - AT - Central ExciseTobacco- Show cause notice was issued to the appellant requiring them to show cause as to why Zarda Scented Tobacco manufactured and cleared by the appellant during the period from 1-3-06 to 10-6-06 should not be classified as Zarda Scented Tobacco under Tariff Item No. 240399.30 and levied to excise duty on the basis of value determined under Section 4 of the Central Excise Act since the Zarda Scented Tobacco falling under Tariff Item No. 240399.30 was not specified in Notification No. 2/2006-C.E. (N.T.), dated 1-3-06. After adjudication proceedings, the impugned order has been passed wherein the Commissioner has confirmed the demand. Held that- both sides not clearly shown whether product Chewing Tobacco or Zarda Scented Tobacco. Label calls the product as Flavoured Chewing Tobacco, no Zarda Scent having been added and not sold as Zarda Scented Tobbaco, appellant’s claim that the product is Flavoured is Chewing Tobbaco has to be accepted. Demand for differential duty and penalties imposed set aside.
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