https://www.taxtmi.com/caselaws?id=769149 Proper tariff classification was ative: the manufactured product was held to be Jarda Scented Tobacco, not Chewing Tobacco, because the Apex Court had already found on materially identical facts that the product had the same ingredients and characteristics and had been misclassified to secure a lower duty incidence. On that basis, the confirmed central excise duty was sustained. Interest was also upheld as consequential to the withholding of duty. Penalty was maintained because the record showed suppression and deliberate misdeclaration with intent to evade duty. The connected proceedings therefore followed the binding classification and consequential liabilities. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769149 Proper tariff classification was ative: the manufactured product was held to be Jarda Scented Tobacco, not Chewing Tobacco, because the Apex Court had already found on materially identical facts that the product had the same ingredients and characteristics and had been misclassified to secure a lower duty incidence. On that basis, the confirmed central excise duty was sustained. Interest was also upheld as consequential to the withholding of duty. Penalty was maintained because the record showed suppression and deliberate misdeclaration with intent to evade duty. The connected proceedings therefore followed the binding classification and consequential liabilities. Case-Laws Central Excise Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769149