TMI Blog2011 (1) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... e First Schedule to the Central Excise Tariff Act, 1985 have to be followed. Therefore, the disputed item manufactured by the dealer containing two separate folders, one for “pan masala” and the other for “tobacco”, but not offered to sale separately, was really a “pan masala containing tobacco” classified in Chapter 24 under the Tariff Heading 2404.49 although it was presented as the unassembled or disassembled article which had the essential character of the complete or finished article. The Tribunal erred in holding that the sale price of “tobacco” included in the total price of the disputed item should merit exemption in terms of the entry 82 of Schedule 1 of the West Bengal Sales Tax Act, 1994. - W.P.T.T. No. 59 of 2010 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule-I of West Bengal Sales Tax Act, 1994. b) According to the Assessing Authority, the disputed item consists of two commodities - one is Zarda , a Schedule-I goods and the other is Pan Masala , a Schedule-IV goods poured in a single pouch marking two parts separately but the customer has no option to buy either the Zarda or the Pan Masala alone as both the parts as a whole should be purchased at a time. Therefore, according to the Assessing Authority, the disputed item should be treated as a taxable item under Schedule-IV and consequently, the Authority disallowed the sale of the disputed item of Rs.47,62,500/- as a claim of Schedule-I goods by treating the same as tobacco . c) The writ-petitioner, being dissatisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by entry 32 of schedule C to the VAT Act because it is an item falling under clause-(ix) of section 14 of the Central Sales Tax Act, 1956. Subheading 24039990 of the Central Excise Tariff Act, 1985 covering Pan Masala containing Tobacco has not been mentioned in the said clause-(ix) of section 14 of the Central Sales Tax Act, 1956. Moreover, a quasi-judicial authority has to take his/her independent decision determining upon the facts and circumstances of each case. Such an interpretation has no binding effect on quasi-judicial authority. In view of the foregoing discussion, we are of the view that Pan Masala is liable to be taxed as an unspecified item under 1994 Act. But the applicant is selling Pan Masala along with Tobacco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 2001, was, thus, assessable to Excise duty under the 1944 Act read with the 1985 Act as Pan Masala under the Tariff Heading 2106. By the Finance Act, 2001, Note 3 of the Chapter 21 was amended and by such amendment, Pan Masala , not containing tobacco, alone is assessable under Tariff item No. 2106. After the coming into operation of the Finance Act, 2001, Pan Masala , containing tobacco, was classified in Chapter 24 as a tobacco product as stated in Note-6 thereof and assessable under Tariff Heading 2404.49. In the case before us, we are concerned with the assessment for the four quarters ending March 31, 2004 and thus, the amended provision of Finance Act, 2001 is applicable. Therefore, in order to appreciate the que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plete or finished by virtue of this rule), presented unassembled or disassembled . Therefore, in interpreting the aforesaid definitions of Pan Masala or Pan Masala with tobacco , we are obliged to follow the rule of interpretation as mentioned above and in the process, we are left with no other alternative but to hold that the disputed item manufactured by the writ-petitioner containing two separate folders, one for Pan Masala and the other for tobacco , but not offered to sale separately, is really a Pan Masala containing tobacco classified in Chapter 24 under the Tariff Heading 2404.49 although the same is presented as the unassembled or disassembled article which has the essential character of the complete or finished articl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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