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2019 (1) TMI 248 - AT - Central ExciseClassification of goods - Bilas Pan Sughandh - Department has termed the product as Churan for Pan classifiable under tariff heading 2106 9070, whereas the appellant claimed under 2008 9999 - Held that:- It is settled law that classification of goods is based on more of product known in trade parlance then on the basis of its ingredients in the market - Product is sold and purchased with the clear description as Pan Flavour Material - Under chapter heading 2106 9070, there is specific tariff entry in the name of churan pan, therefore, in our considered view the product is pre-dominantly classifiable under 2106 9070 as ‘churan for pan’ and not under 2008 9999. Penalty u/s 11AC and Rule 25 of CER - Held that:- In the present case issue involved is interpretation of classification of goods for this reason penalty is not imposable. The impugned orders are modified to the effect that the demand of duty and classification ordered by the lower authorities are upheld and penalty imposed under section 11AC/ 25 is set aside - appeal allowed in part.
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