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2016 (9) TMI 229 - CESTAT MUMBAI

2016 (9) TMI 229 - CESTAT MUMBAI - TMI - Double taxation - Taxability under Additional Duties of Excise in lieu of sales tax - branded ghutka manufactured and cleared - both the lower authorities have held that the goods manufactured by the appellant would fall under Chapter 24 while the respondent has classified the products under Chapter 21 - Held that:- it is seen from the records that if the products are classified under Chapter 24, the respondent has to discharge the additional duty of exci .....

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ying 10% additional duty of excise would arise only if the products are classified under Chapter 24. - Decided against the Revenue - E/2466/05-Mum - A/89293/16/EB - Dated:- 19-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri S. Hasija, Superintendent (AR), for appellant Shri D.H. Nadkarni, Advocate, for respondent ORDER This appeal is filed by the Revenue against order-in-appeal No. CEX.XI/JMJ/67/NSK/APL/2005 dated 30.6.2005. 2. Heard both sides and per .....

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ter Heading 21.06 of the Central Excise Tariff Act, 1985. The adjudicating authority, after following due process of law, confirmed the demands raised and also held that the classification of the products would fall under Chapter 24. He also confirmed the demands with interest and penalties were also imposed. On appeal, the first appellate authority set aside the demands holding that the classification of the product, even if it is under Chapter 24, the appellant having paid the sales tax on the .....

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tax which has not been paid and that the order of the Commissioner (Appeals) recording that the sales tax had been paid on the same products when cleared under Chapter 21 is incorrect as the tax liability needs to be discharged under the Chapter heading which is appropriate for the products manufactured. 5. The learned counsel would draw our attention that identical issue came up before the Tribunal in the case of Gahoi Foods Pvt. Ltd. Vs. CCE, Indore and the Tribunal held that the classificati .....

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