https://www.taxtmi.com/caselaws?id=52745 The Tribunal ruled in favor of M/s. Kuber Tobacco Products P. Ltd., classifying Gutka/Pan Masala under Heading 24.04 of the Central Excise Tariff Act. Despite initial classification under Heading 21.06, the Tribunal upheld the Supreme Court's decision in the Kothari Products case, deeming Gutka a tobacco product falling under Heading 24.04. The Tribunal emphasized the binding nature of Supreme Court interpretations, setting aside the Revenue's classification and confirming the appellant's position. This case underscores the importance of judicial decisions and adherence to legal precedents in determining the correct classification of goods for excise duty. en-us Fri, 19 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 15:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52745 The Tribunal ruled in favor of M/s. Kuber Tobacco Products P. Ltd., classifying Gutka/Pan Masala under Heading 24.04 of the Central Excise Tariff Act. Despite initial classification under Heading 21.06, the Tribunal upheld the Supreme Court's decision in the Kothari Products case, deeming Gutka a tobacco product falling under Heading 24.04. The Tribunal emphasized the binding nature of Supreme Court interpretations, setting aside the Revenue's classification and confirming the appellant's position. This case underscores the importance of judicial decisions and adherence to legal precedents in determining the correct classification of goods for excise duty. Case-Laws Central Excise Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52745