TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT affirms the classification of the goods as 'paper biri' under subheading 2403.19.29 and dismisses the Revenue's appeal. The Tribunal held that packaging and labelling - including the explicit use of the term 'bidi' on cartons and wrappers - demonstrate the Appellant's intention to market the product as bidi, not cigarette, and that chemical-examiner observations do not override the clear trade presentation and absence of market-enquiry evidence to the contrary. Relying on relevant High Court precedent, the Tribunal found no basis to reclassify the product as cigarette under subheading 2402.20.40, concluding there is no merit in the Revenue's grounds and upholding the impugned order.
TaxTMI 
TaxTMI 
