https://www.taxtmi.com/caselaws?id=389451 The Tribunal upheld the classification of the product as "Jarda Scented Tobacco" under Chapter Heading 2403 99 30, based on test reports indicating tobacco, silver flecks, and fragrance. The decision emphasized the proper officer's authority to verify product descriptions for accurate duty assessment, rejecting the argument against reliance on test reports from a different unit. The principle of no estoppel in taxation matters allowed for reclassification despite past acceptance as "Chewing Tobacco." The Tribunal held that statutory definitions prevail over market parlance, leading to the rejection of all appeals. en-us Wed, 06 Nov 2019 00:00:00 +0530 Thu, 12 Nov 2020 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389451 The Tribunal upheld the classification of the product as "Jarda Scented Tobacco" under Chapter Heading 2403 99 30, based on test reports indicating tobacco, silver flecks, and fragrance. The decision emphasized the proper officer's authority to verify product descriptions for accurate duty assessment, rejecting the argument against reliance on test reports from a different unit. The principle of no estoppel in taxation matters allowed for reclassification despite past acceptance as "Chewing Tobacco." The Tribunal held that statutory definitions prevail over market parlance, leading to the rejection of all appeals. Case-Laws Central Excise Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389451