https://www.taxtmi.com/caselaws?id=286270 Product classification under the compounded levy scheme depended on whether the goods were chewing tobacco or zarda scented tobacco. The classification was resolved by reference to the product description on the pouches, trade understanding, and the available laboratory reports, which were found inconclusive on the material distinguishing criteria; on that basis, the goods were treated as chewing tobacco. Refusal to allow re-testing of samples was also found to be inconsistent with departmental instructions and prejudicial where the reports were incomplete and the assessee had challenged them. The resulting effect was that the duty demand and penalties did not survive, with consequential relief following. en-us Wed, 14 Nov 2018 00:00:00 +0530 Fri, 06 Nov 2020 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286270 Product classification under the compounded levy scheme depended on whether the goods were chewing tobacco or zarda scented tobacco. The classification was resolved by reference to the product description on the pouches, trade understanding, and the available laboratory reports, which were found inconclusive on the material distinguishing criteria; on that basis, the goods were treated as chewing tobacco. Refusal to allow re-testing of samples was also found to be inconsistent with departmental instructions and prejudicial where the reports were incomplete and the assessee had challenged them. The resulting effect was that the duty demand and penalties did not survive, with consequential relief following. Case-Laws Central Excise Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286270