2009 (12) TMI 138

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....ishna 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 concerning classification of "Pan Masala containing to....

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.... 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 ingredients, namely lime, katha (catechu) and tobacco, whether or not containing any oth....

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....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 Importance) Act, 1957 and whether branded gutka which the assessee therein manufactured ....