https://www.taxtmi.com/caselaws?id=251638 The Tribunal determined that "Gopal Zarda" is correctly classified as "chewing tobacco" under tariff heading 2403 99 10, not as "zarda scented tobacco." As a result, the product should be assessed under Section 4A of the Central Excise Act. The demand for differential duty and penalties imposed by the Revenue was deemed invalid, and the appeal was allowed in favor of the appellants. The Tribunal also found no basis for imposing penalties due to the absence of willful suppression or intent to evade duty by the appellants. en-us Fri, 08 Aug 2014 00:00:00 +0530 Mon, 08 Feb 2016 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251638 The Tribunal determined that "Gopal Zarda" is correctly classified as "chewing tobacco" under tariff heading 2403 99 10, not as "zarda scented tobacco." As a result, the product should be assessed under Section 4A of the Central Excise Act. The demand for differential duty and penalties imposed by the Revenue was deemed invalid, and the appeal was allowed in favor of the appellants. The Tribunal also found no basis for imposing penalties due to the absence of willful suppression or intent to evade duty by the appellants. Case-Laws Central Excise Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251638