https://www.taxtmi.com/caselaws?id=357209 The Tribunal upheld the Order-in-Appeal, rejecting the Revenue's appeal regarding the classification of branded Chewing Tobacco as manufactured tobacco based solely on the chemical examiner's opinion, emphasizing that the examiner's role is limited to analyzing samples and not determining classification under the Central Excise Act. The Tribunal clarified that the Adjudicating Authority must apply the examiner's results to relevant laws for classification, criticizing the Original Authority for delegating adjudication power to the examiner. The cross objection was also disposed of during the proceedings. en-us Thu, 07 Dec 2017 00:00:00 +0530 Tue, 20 Mar 2018 08:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357209 The Tribunal upheld the Order-in-Appeal, rejecting the Revenue's appeal regarding the classification of branded Chewing Tobacco as manufactured tobacco based solely on the chemical examiner's opinion, emphasizing that the examiner's role is limited to analyzing samples and not determining classification under the Central Excise Act. The Tribunal clarified that the Adjudicating Authority must apply the examiner's results to relevant laws for classification, criticizing the Original Authority for delegating adjudication power to the examiner. The cross objection was also disposed of during the proceedings. Case-Laws Central Excise Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357209