2000 (1) TMI 823

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....Kumar, B. Sridhar and Y. Subba Rao, Advocates, for the respondent.   Krishnamurthi Swami, Advocate, for the petitioner.   --------------------------------------------------   ORDER   The appeal is filed against the judgment and order of a Full Bench of the High Court at Andhra Pradesh. The appeal in this Court is restricted to the product "gutka" (gudaku). 2.. Th....

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....sub-heads of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, but does not include goods where no additional duties of excise are levied under that Schedule". The said Additional Duties of Excise Act, in entry 2404, refers to "gudaku" under the sub- heading "other manufactured tobacco". Gudaku which bears a brand name is taxable under entry 2404.11 at ....