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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.
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.
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