2016 (9) TMI 229

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....karni, Advocate, for respondent ORDER This appeal is filed by the Revenue against order-in-appeal No. CEX.XI/JMJ/67/NSK/APL/2005 dated 30.6.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of differential duty on the respondent, on the ground that they have improperly availed the ineligible benefit claiming that the products manufact....

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....e products and cleared under Chapter 21, need not pay any further additional duty of excise in lieu of sales tax under Chapter 24. 4. The learned departmental representative would draw our attention to the findings recorded by the adjudicating authority and submitted that the classification of the product has been intentionally made under Chapter 21 while the product falls under Chapter 24. ....

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....or our consideration in this appeal is regarding the taxability under Additional Duties of Excise in lieu of sales tax on the branded ghutka manufactured and cleared by the respondent during the relevant period.  For this purpose, both the lower authorities have held that the goods manufactured by the appellant would fall under Chapter 24 while the respondent has classified the products under....

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.....  On remand, we find that in para 4.4 and 4.5, the Bench held that the products pan masala or gutka would be covered under Chapter Heading 21.06.  On a specific question from the Bench, it was informed by both sides that they are not aware as to whether any appeal has been filed against this order. 8. We find that since the classification of the product has been settled by the judgment....