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TMI Blog2011 (9) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order, the learned Commissioner has confirmed the duty demand raised in the show cause notice and has also imposed penalties classifying the product "Shaheen Masheri" also referred as "Shaheen Bhajki Masheri" under Chapter Heading No. 2404.99 as other manufactured tobacco. 3. Heard both sides and perused the records. 4. Learned counsel appearing on behalf of the appellant would submit that the classification of the product under Chapter Heading No. 3306.10 was wrongly denied by the adjudicating authority. It is his submission that the appellant had correctly classified the product under Chapter Heading No. 3306.10. He would submit that the appellants cleared the said consignments of product classifying them under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured by the appellant. 6. The impugned order seeks to classify the product under CETH 2404.99 as other manufactured tobacco attracting central excise duty @ 60% ad valorem while the claim of the appellant that it is correctly classifiable under Chapter Heading No. 3306.10 as tooth powder, for which an exemption from duty was available under Sl. No. 51 of the exemption Notification No. 6/2000-C.E., dated 1-3-2000. 7. It is the appellants' claim that the product is used as tooth powder even if it is manufactured out of dust of tobacco. The word "masheri" is Marathi version of tooth powder. In C.C.E. v. Shiv Ratan Sahu Devi Prasad - 1996 (88) E.L.T. 126 (Tribunal) had classified the tobacco based product, 'Dant Manjan' as cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal filed by M/s. Global Impex against the classification of the product under Chapter Heading No. 3306.10. In short, the coordinate Bench vide its final order dated 6-7-2011 has held that the products which were sought to be exported by M/s. Global Impex purchased and supplied to them by M/s. Borsad Tobacco Co. Pvt. Ltd., Gujarat was classified under Chapter Heading No. 3306.10 as tooth powder. It is seen from the records that aggrieved by such an order of the Tribunal, a civil appeal was filed before the Apex Court and Apex Court has dismissed the said civil appeal on 1-8-2011. It is to be noted that the Apex Court has confirmed the classification of the product under Chapter Heading No. 3306.10, which is ascertainable from the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) No. 49/2011. Thereafter an appeal against the said impugned order dated 10-6-2009 was also dismissed by the Tribunal by their final order dated 6-7-2011 while agreeing with the view of the first appellate authority. As already recorded earlier, three judge bench of the Hon'ble Supreme Court has dismissed the Civil Appeal No. 5816/2011 filed by the said M/s. Global Impex against the Tribunal's order dated 6-7-2011. Since the coordinate Bench of the Tribunal vide its order dated 6-7-2011 has already taken a view and classified the very same product manufactured by the appellant herein, under Chapter Heading No. 3306.10, we are of the considered view that the issue of classification has now attained finality. 10. It is also informed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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