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of <h1>Appeal dismissed; re-test showed product is chewing tobacco, not jarda scented tobacco; classification upheld, revenue's challenge rejected</h1> <h3>Commissioner Of Central Excise -CE and CGST Versus M/s. K.G. Pan Products Pvt. Ltd.</h3> Commissioner Of Central Excise -CE and CGST Versus M/s. K.G. Pan Products Pvt. Ltd. - TMI Delay condoned. On the pivotal factual finding from the permitted re-test, the product was determined not to be 'Jarda Scented Tobacco' but 'Chewing Tobacco.' Given that determinative classification, there is no sufficient reason to interfere with the impugned order. The Civil Appeal is dismissed and pending applications, if any, stand disposed of.
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