2004 (9) TMI 424

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..... pondent. [Order per : Jyoti Balasundaram, Vice-President]. Respondents herein are engaged in the manufacture of tobacco product viz. SAI Bhaiaki Mishri falling under Chapter 24 of the Schedule to CETA, 1985. They filed classification list dated 27-4-1995 classifying their product under CET Heading 2404.90 treating it as branded manufactured tobacco. The Assistant Commissioner approved th .....

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..... Bhaiaki Mishri , the test laid down of deemed manufacture of new product is satisfied. Hence the lower appellate authority was correct in accepting the contention of the manufacturer that the product in dispute is branded manufactured tobacco. Hence, we see no merit in the appeal of Revenue and accordingly we uphold the impugned order and dismiss the appeal. - - TaxTMI - TMITax - Central Excis .....

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