https://www.taxtmi.com/caselaws?id=246267 The product Shaheen Masheri was held classifiable under Chapter Heading 3306.10 as tooth powder, not under Chapter Heading 2404.99 as manufactured tobacco. The classification issue had already been conclusively settled in prior proceedings on the basis of the common parlance test, and that view had been affirmed by the Supreme Court. Because the identical product had already attained finality on classification, the contrary view in the impugned order could not stand, and the demand and penalties were unsustainable. The appeals were allowed and the impugned order was set aside with consequential relief. en-us Thu, 15 Sep 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246267 The product Shaheen Masheri was held classifiable under Chapter Heading 3306.10 as tooth powder, not under Chapter Heading 2404.99 as manufactured tobacco. The classification issue had already been conclusively settled in prior proceedings on the basis of the common parlance test, and that view had been affirmed by the Supreme Court. Because the identical product had already attained finality on classification, the contrary view in the impugned order could not stand, and the demand and penalties were unsustainable. The appeals were allowed and the impugned order was set aside with consequential relief. Case-Laws Central Excise Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246267