2007 (7) TMI 62

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.... - Appeal No. E/St/670- 675/2006 in E/958-963/2006 and E/st/705/2006 in E/993/2006 - M/s. Mangalore Ganesh Bidi Works & M/s. Prabhudas Kishordas Tobacco Products Pvt. Ltd. v. CCE, Mangalore : In these appeals, the appellants are seeking waiver of predeposit of the amounts confirmed in respective impugned orders. In all other matters listed for today for final hearing, the appellants' contention is....

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....s under the Residuary Chapter Sub-Heading No. 2404.39 carrying higher rate of duty. This was a bone of contention between the department and the manufacturers i.e. above mentioned appellants. The stay applications were considered, then they were put to terms and matters have been listed for final hearing. Meanwhile, the appellants had made representation to the department with reard to the aspect ....

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....d to be accepted in the light of the Apex Court judgment rendered in the following four cases. (i) CCE v. Dhiren Chemical Industries - 2002 (139) E.L.T. 3 (S.C.) [Constitution Bench] (ii) CCE v. Dhiren Chemical Industries - 2002 (143) E.L.T. 19 (S.C.) (iii) Ranadey Micronutrients v. CCE -1996 (87) E.L.T. 19 (S.C.) (iv) Paper Products Ltd. v. CCE -1999 (112) E.L.T. 765 (S.C.) It is t....

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....and-made biris packed with the wrappers/labels which are manufactured without the aid of machines would be rightly classifiable under Chapter Sub-Heading No. 2404.31. Therefore, in view of the Board's circular, the classification has to be upheld under Chapter Sub Heading No. 2404.31 of the Tariff. In terms of the Apex Court judgments cited by them, the Apex Court has clearly laid down that the Bo....