2008 (9) TMI 745

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....for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present stay petitions relates to the classification of the appellant's product, which according to them is "chewing tobacco" and properly classifiable under Heading 2403 99 10. On the other hand, demand of around Rs. 10 crores stands confirmed against them by classif....

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....8, it was held that prima facie the goods in question are to be classified under Heading 2403 99 10 of the Tariff. He submits that inasmuch as the goods in their case is also 'chewing tobacco', as is evident from the literature produced on record, the findings of Delhi Bench that the entry under which Revenue seeks to classify the goods, the word "chewing" is missing, prima facie support the claim....

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.... It is only subsequently that they changed their claim and submitted that the goods were nothing but only tobacco. As such, he submits that the appellant should not be permitted to change the classification. Inasmuch as no financial hardship has been pleaded, they should be directed to deposit the dues in question. 4. In his rejoinder, ld. Advocate submits that the appellants are entitled ....

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....emsp;We find that in identical circumstances Tribunal in the case of M/s. Flakes-N-Flavourz v. CCE, Chandigarh [Stay order No. 858/08-EX dt. 19-8-2008] has observed that heading 2403 99 30 would not prima facie cover the goods inasmuch as the word "chewing" is missing from the said heading. A look at the outer covering of the container would reveal that the goods are being described by the assesse....