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2018 (10) TMI 395 - AT - Central ExciseClassification of goods - jarda scented tobacco - Chewing Tobacco - whether the Chewing tobacco classifiable under Heading No. 24039910 and jarda scented tobacco under Heading No. 24039930? - Held that:- The issue is not contentious in view of the test report submitted by the CRCL which is the recognised departmental authority for testing the products - The finding of the lower adjudicating authority that it might contain the scent in the product is merely on the basis of presumption and surmise without any facts therein. Reliance placed in the case of M/S TARA CHAND NARESH CHAND VERSUS CCE & ST, ALWAR [2018 (4) TMI 221 - CESTAT NEW DELHI], where it was held that The product classified as “Chewing Tobacco‟ under Tariff Heading No. 24039910. Appeal allowed - decided in favor of appellant.
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