Appeal dismissed; re-test showed product is chewing tobacco, not jarda scented tobacco; classification upheld, revenue's challenge rejected The SC dismissed the appeal and upheld the impugned order: after an authorized re-test the product was found to be chewing tobacco rather than jarda ...
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Appeal dismissed; re-test showed product is chewing tobacco, not jarda scented tobacco; classification upheld, revenue's challenge rejected
The SC dismissed the appeal and upheld the impugned order: after an authorized re-test the product was found to be chewing tobacco rather than jarda scented tobacco, and the CESTAT's reliance on the High Court decision was sustained. Given the re-test finding and lack of merit in the revenue's challenge, the Court found no reason to interfere with the classification decision and dismissed the appeal.
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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