2009 (12) TMI 138

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..... Terdal, Mrs. Anil Katiyar,  B. Krishna Prasad, Advocates, for the Appellant. S/Shri P.N. Ramalingam, M.P. Vinod, Braj Kishore Mishra, Ms. Aparna Jha, Shri Abhishek Yadav, Ms. Neeru Vaid, Advocates, for the Respondent. [Order]. - None appears for the assessee(s) though served. 2. The issue which arose for determination before the Tribunal in this batch of Civil Appeals was concernin....

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....ng chewing tobacco 4. The contention of the Department, placing reliance of the afore-quoted Chapter Heading (Tariff Entries), was that "Pan Masala containing tobacco" squarely came within the ambit of the specific Entry 2106.00 read with the Chapter Note 3 which stated that Chapter 21 covered "Pan Masala" to mean any preparation containing betel nuts and any one or more of the following ingred....

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....quoted a judgment of this court in the case of Kothari Products Ltd. v. Govt. of Andhra Pradesh, reported in 2000 (9) SCC 263. In that judgment, the issue arose under the provisions of the A.P. General Sales Tax Act. The question which arose for determination was whether 'gutka' is a 'tobacco' and stood covered by an Entry in the First Schedule to the Additional Duties of Excise (Goods of Special ....

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...., we are concerned with the product, namely Pan Masala. We do not wish to express any view on the merits of the case except to say that the judgment of this Court in Kothari Products is not applicable and, in our view, the Tribunal ought to have examined the scheme of the Central Excise Tariff Act which has not been done in these cases. 9. For the afore-stated reasons, without expressing any vi....