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 ...
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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 24039930. The Supreme Court reviewed the Tribunal's factual and evidentiary findings and determined that the revenue failed to prove the product was chewing tobacco, undermining the classification asserted by the revenue. Because the challenge to the Tribunal's characterization lacked sufficient evidentiary basis, the Tribunal's order was left undisturbed and the appellate challenge was dismissed by the SC.
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.
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