2011 (7) TMI 933

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....nbsp; Authorized Representative  for respondent Per : M.V. Ravindran  This matter was called out on circulation done by the Ld. Counsel, for hearing and disposing the matter. 2. The Ld. Counsel Shri Prakash Shah, submits that this Bench vide  Miscellaneous order No.M/340/10/CSTB/C-II dated 13/08/2010, had granted out-of-turn hearing in this matter, It is his submission that....

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....d to the appellant by M/s. Borsad Tobacco Co. Pvt. Ltd., Gujarat, and was described as 'Shaheen Misri-Tooth Powder, a Tobacco Product'. Appellant claimed the product as a Tobacco product and classified the same under Customs Tariff heading No. 2403. The assessing authority rejected the declared classification under chapter Heading No. 22403 as 'Tobacco Product', and classified the goods under Chap....