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2018 (4) TMI 221 - CESTAT NEW DELHIClassification of goods - “Scent‟ - manufacture of “Jayanti Jarda brand Chewing Tobacco” - Appellants want to bring the product under the Central Excise Tariff Heading 24039910 which deals with Chewing Tobacco, but the Department wants to bring the same under Heading 24039930 which deals with the Zarda Scented Tobacco - Held that: - relaince placed in the case of M/s. Flakes-N-Flavourz Versus Commissioner of Central Excise, Chandigarh [2014 (9) TMI 664 - CESTAT NEW DELHI (LB)], where it was held that the description of the product is flavour chewing tobacco and it is bought and sold in the market as chewing tobacco, the product in question is chewing tobacco and classifiable under Heading 24039910 of the Tariff. The product classified as “Chewing Tobacco‟ under Tariff Heading No. 24039910 - appeal allowed - decided in favor of assessee-appellant.
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