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TMI Blog2004 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... al, filed by M/s. Kuber Tobacco Products P. Ltd., the issue involved is whether Gutka/Pan Masala manufactured by them is classifiable under Heading 21.06 of the Schedule to the Central Excise Tariff Act as confirmed by the Revenue or under Heading 24.04 of the Tariff under which they were discharging the duty liability. 2. Shri M. Chandrashekharan, learned Sr. Advocate, submitted that prior to 6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under Heading 21.06; that the demands under both the show cause notices have been confirmed by the Dy. Commissioner and the Commissioner (Appeals) on the ground that the Central Excise Tariff was only amended w.e.f. 28-2-2001 and during the relevant period Gutka/Pan Masala has to be classified as per Note 3 to Chapter 21 of the Central Excise Tariff which mentioned that Pan Masala means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that even obiter dicta of the Hon'ble Supreme Court should be accepted as binding. 3. Countering the arguments Shri O.P. Arora, learned SDR, reiterated the grounds as contained in the impugned Order and emphasised that during the relevant period Pan Masala containing tobacco was classifiable under Heading 21.06 of the Tariff and the Tariff was amended only w.e.f. 28-2-2001. 4. We have con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manner in which it is done is bad in law and is struck down." Once the Highest Court of the land holds that Gutka is a tobacco product chargeable to duty under Heading 2404 it cannot be considered as a Pan Masala under Heading 21.06 of the Central Excise Tariff as the law laid down by the Supreme Court is the law of the land in terms of the provisions of Article 141 of the Constitution. We, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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