https://www.taxtmi.com/caselaws?id=177328 The Supreme Court set aside the impugned orders assessing the goods under Section 4A of the Central Excise Act, ruling in favor of the appellants engaged in manufacturing chewing tobacco. The Court held that the poly packs containing small pouches should be assessed under Section 4, not Section 4A, emphasizing that the combined weight of the sachets should be considered for applying the exemption provision. The Court rejected the Revenue's reliance on a Madras High Court decision and deemed it per incuriam, ultimately allowing the appeals on 07.11.2008. en-us Fri, 07 Nov 2008 00:00:00 +0530 Thu, 07 Jan 2016 11:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177328 The Supreme Court set aside the impugned orders assessing the goods under Section 4A of the Central Excise Act, ruling in favor of the appellants engaged in manufacturing chewing tobacco. The Court held that the poly packs containing small pouches should be assessed under Section 4, not Section 4A, emphasizing that the combined weight of the sachets should be considered for applying the exemption provision. The Court rejected the Revenue's reliance on a Madras High Court decision and deemed it per incuriam, ultimately allowing the appeals on 07.11.2008. Case-Laws Central Excise Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177328