1999 (4) TMI 233

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....hani, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Applications are for waiver of duty totalling Rs. 4.90 lakhs approximately and penalty Rs. 2 lakhs. 2. Advocate for the applicants says that the applicant manufactures panmasala classifiable under Heading 2106.00. One of the ingredients is tobacco which the applicant received and thereafter seives and flavours.....

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....tion has not been given. Additional duty is 10% of the basic duty and since basic duty is exempted no additional duty is payable. 3. The Departmental Representative relies on the finding of the Commissioner that duty paid on clearances of the mixture receipt shows the marketability of the product. She contends that the judgment of the Supreme Court in the State of Madras v. Bell Mark Tobac....