9911796707
TMI Blog2011 (1) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... reby disposing of the said application by remanding the matter back to the Assessing Authority for a fresh assessment of the goods in question in the light of the observations made in the body of the order with further direction upon the petitioner to disclose the basis of determining the sale-price of the disputed item so that the Assessing Authority can fairly and justly assess the sale-price of "Pan Masala" being sold separately along with "Tobacco" in a single pouch under the brand name "Double Mazza". Being dissatisfied, the applicant under Section 8 of the Act has come up with the present revisional application. The following facts are not in dispute: a) The petitioner sells an item under the brand name "Double ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t pan masala is not zarda or tobacco. It falls under Schedule-IV of the WBST Act, 1994. It is a taxable item. The tax charged by the learned Assessing Authority is fully justified". Being dissatisfied, the writ-petitioner preferred a revisional application before the Revisional Authority but the said authority came to the conclusion that "Pan Masala" with "Tobacco" could not fall within entry 82 of Schedule-I of 1994 Act and consequently, confirmed the order of the Assessing Authority. Being dissatisfied, the writ-petitioner filed an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 before the West Bengal Taxation Tribunal and by the order impugned in this writ application, the said Tribunal modified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f "Double Mazza" should merit exemption in terms of entry 82 of Schedule I to the 1994 Act". Being dissatisfied, the writ-petitioner has come up with the present writ application. Therefore, the only question that arises for determination in this writ application is whether the Tribunal below was justified in passing the order impugned. There is no dispute that the Central Excise Act, 1944 ("the 1944 Act") is enforceable on manufacture of Pan Masala, Chewing Tobacco, Guthka or other Tobacco products as provided in the Central Excise Tariff Act ("the 1985 Act"). Prior to the enactment of Finance Act, 2001, "Pan Masala containing tobacco" was classified in the 1985 Act under Chapter 21 as "Pan Masala". Note 3 of Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not containing any other ingredients, such as cardamom, copra and menthol". (Emphasis supplied by us). "Note-6. In this Chapter, "Pan Masala containing tobacco", commonly known as 'gutkha' or any other name, means any preparation containing betel-nut and tobacco and any one or more of the following ingredients, namely:- (i) lime; and (ii) kattha (catechu), whether or not containing any other ingredients, such as cardamom, copra or menthol." (Emphasis supplied by us). At this stage, the following General Rules for Interpretation given in the First Schedule of Excise Tariff is relevant and the same is quoted below: "2(a) - Any reference in a heading to an article shall be taken to include a r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
