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2018 (9) TMI 561 - CESTAT NEW DELHIClassification of goods - Chewing Tobacco - whether 'chewing tobacco' classifiable under heading 24039910 or as 'zarda scented tobacco' (24039930)? - Period from 05.06.2015 to 14.07.2015 and from 15.07.2015 to 26.01.2016 - Held that:- The test report is prima facie appears to be in favor of the appellant as the product consist of tobacco without any scent prior to February, 2016 and with flavourant subsequent to February, 2016. Revenue has attempted to classify this product under 'zarda scented tobacco' (24039930) scent which is not sustainable in view of the order passed by this Tribunal in the case of Tara Chand Naresh Chand vs. CCE&ST, Alwar [2018 (4) TMI 221 - CESTAT NEW DELHI] wherein the classification of the product manufactured by the appellant (TCNC) has been classified under heading 24039910. Appeal allowed - decided in favor of appellant.
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