2011 (7) TMI 933

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..... for respondent Per : M.V. Ravindran  This matter was called out on circulation done by the Ld. Counsel, for hearing and disposing the matter. 2. The Ld. Counsel Shri Prakash Shah, submits that this Bench vide  Miscellaneous order No.M/340/10/CSTB/C-II dated 13/08/2010, had granted out-of-turn hearing in this matter, It is his submission that the matter could not be heard on those date .....

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..... t. Ltd., Gujarat, and was described as 'Shaheen Misri-Tooth Powder, a Tobacco Product'. Appellant claimed the product as a Tobacco product and classified the same under Customs Tariff heading No. 2403. The assessing authority rejected the declared classification under chapter Heading No. 22403 as 'Tobacco Product', and classified the goods under Chapter Heading No. 3306 as 'Tooth Powder'. Aggrieve .....

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..... id writ petitions, Apex Court relied upon their own decision in the case of Shree Baidyanath Ayurved Bhawan Ltd. case, which was relied upon by the First appellate authority in the impugned order. Thus classification as done by the department and upheld by the Commissioner (Appeals) was upheld. 7. We are bound by the view taken by the Apex Court in the Writ Petition filed by the appellant against .....

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