2008 (8) TMI 685

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....ent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The applicant filed this application against the impugned order whereby demand of duty of Rs. 4,28,65,508/- was confirmed for the period 1-3-06 to 10-7-06 by classifying the product in question i.e. Branded Chewing Tobacco under sub-heading 2403 99 30 of the Central Excise Tariff. The demand was confirmed on the ground that the p....

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....sment to Central Excise Duty under Section 4A of the Act. Ss their product is chewing tobacco, therefore, the product is rightly classified under the tariff heading claimed by the applicant. 3. The contention of the revenue is that w.e.f. 2005, the tariff entry 2404.41 chewing tobacco and preparations contained chewing tobacco were reorganized and a new tariff entry "Zarda Scented Tobacco" w....

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....titutes' "Hamogenised" or "Reconstituted" tobacco; Tobacco extracts and essences. 2403 99 - Other 2403 99 10 - Chewing Tobacco 2403 99 20 - Preparations Containing Chewing Tobacco 2403 99 30 - Zarda Scented Tobacco 5. From the tariff entry, we find that the chewing tobacco are classifiable under 2403 99 10 of tariff and Preparations Containing Chewing Tobacco are classifiable sep....