2023 (2) TMI 1204 - SCH - Central Excise

Classification of tobacco product dispute over zarda versus jarda scented tobacco; tribunal characterization upheld and appeal dismissed.

Classification of goods concerned whether a tobacco product should be treated as zarda under heading 24039910 or as jarda scented tobacco under heading ... Classification of goods - Zarda - to be classifiable under heading 24039910 as claimed by the Appellants or its Jarda Scented Tobacco classifiable under heading 24039930 as claimed by the revenue? - HELD THAT:- Having gone through the impugned judgment and order passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh (the Tribunal) and the reasoning given and, more particularly, the fact that the Revenue failed to establish and prove that the product in question was chewing tobacco, there are no reason to interfere with the impugned judgment and order passed by the Tribunal. Appeal dismissed. The Supreme Court of India in the case of 2023 (2) TMI 1204 - SC dismissed the appeal as the Revenue failed to prove the product in question was chewing tobacco. The delay was condoned, and pending applications were disposed of.