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2019 (1) TMI 820 - AT - Central ExciseValuation - manufacture of Branded Chewing Tobacco - classification of the goods - enhancement of rate of tax - change of duty structure - Rule 6 of Chewing Tobacco Rules - case of Revenue is that the appellant is not manufacturing JST and their product is only BCT - Held that:- Admittedly, in this case, no sample was drawn to find out the composition of the product, in that circumstance, the classification determined by both the sides are on assumptions and presumptions. Although the appellant filed declaration on 2.3.2015 and changed their classification from BCT to JST. The said declaration was rejected by the adjudicating on 4.3.2015, which has been accepted by the appellant and started paying duty on BCT of their product from 1.3.2015. In that circumstance, the benefit of doubt goes in favor of the appellant. The order of the adjudicating authority was reviewed only after introduction of Notification No. 25/15-CE dt.30.4.2015 wherein the duty on JST was enhanced and prior to that period, the duty paid by the appellant on BCT was accepted by the Revenue has not objected the classification during the period 1.3.2015 to 30.4.2015 as BCT. Further, no declaration was filed by the appellant, therefore, the change of classification from 30.4.2015 is not acceptable, if the said notification would not have come into force, in that circumstance, the order of the adjudicating authority would not have reviewed. The classification of the product is as BCT under heading 24039910 of CETA, therefore, the duty against the appellant is not sustainable - appeal allowed - decided in favor of appellant.
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