1996 (3) TMI 250

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...., Sr. Advocate and Smt. Urmila Dutta, Advocate, for the Respondents. [Order per : P.C. Jain, Member (T)]. - The question involved in the present Appeal by the Revenue is whether tobacco dust arising at two stages in the process of manufacture of cigarettes from raw tobacco is liable to duty or not under the new Tariff effective from 28-2-1986. 2.  Learned SDR Shri K.K. Biswas, in sup....

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....em described `as dust of tobacco' under Tariff Item 4-I(5)(ii). He further submits that under the new Tariff to which the present dispute pertains, Tariff sub-heading 2401.00 described as "unmanufactured tobacco; tobacco refuse" carries a nil rate of duty. He further submits that it is a common knowledge that the present Tariff is based on HSN. Explanatory Notes to HSN against the relevant Tariff ....

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....6 inasmuch as it is the admitted case to both sides that there was no duty leviable on the aforesaid tobacco dust prior to 28-2-1986. From whatever angle it is looked at, learned Advocate submits that there is no substance in the Appeal and, therefore, prays for its dismissal. 4. We have carefully considered the pleas advanced from both sides. We find from the Tribunal's judgment in the ca....