https://www.taxtmi.com/caselaws?id=253691 The Supreme Court upheld the classification of the product "kimam" under heading 24039920 as a preparation containing chewing tobacco, rejecting the appellants' argument for a different classification. The Commissioner found the appellants guilty of suppression for not proactively resolving the classification dispute with the department. The appellants were directed to pre-deposit a specified amount within eight weeks to comply with Section 35F, with failure leading to appeal dismissal. The judgment emphasized the importance of proactive engagement with authorities and compliance with statutory provisions in excise matters. en-us Mon, 22 Sep 2014 00:00:00 +0530 Mon, 01 Dec 2014 14:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253691 The Supreme Court upheld the classification of the product "kimam" under heading 24039920 as a preparation containing chewing tobacco, rejecting the appellants' argument for a different classification. The Commissioner found the appellants guilty of suppression for not proactively resolving the classification dispute with the department. The appellants were directed to pre-deposit a specified amount within eight weeks to comply with Section 35F, with failure leading to appeal dismissal. The judgment emphasized the importance of proactive engagement with authorities and compliance with statutory provisions in excise matters. Case-Laws Central Excise Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253691