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2017 (11) TMI 5 - CESTAT NEW DELHIValuation - non-woven fabrics/ sachets of chewing tobacco (Filter Khaini) of 0.25 grams each - respondent claims, that they are covered by regular transaction value based duty in terms of Section 3 read with Section 4 - Revenue entertained a view that they are covered by Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010 read with Notification 14/2012 CE dated 17/03/2012 - Held that: - Admittedly, the said pouch is a retail package intended for retail consumer - The explanation 5 in the notification makes it abundantly clear that for the purpose of said N/N. 16/2010 ‘Filter Khaini means chewing tobacco which is packed in sachets of filter paper or fabric before being packed in pouches with the aid of packing machines’ - A plain reading of the explanation shows that packing in pouches should be with the aid of packing machines. In the respondent’s own case in identical situation the Tribunal relying on the decision of Tej Ram Dharam Paul [2013 (8) TMI 607 - CESTAT NEW DELHI] held that the Chewing Tobacco Rules, 2010 will not apply to the respondent. Appeal dismissed - decided against appellant.
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