2018 (9) TMI 561

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....dent ORDER Per: Biiay Kumar: The present are appeals arising out of Order-in-Appeal No. 102-104-(AK)CE/JPR/2017-18 dated 04.04.2018 passed by the Commissioner (Appeals), Central Excise & CGST, Jaipur against the Order-in-Original No. 273/Ref./2016 dated 30.08.2016. 2. The issue involved in this case regarding classification of the product manufactured by the appellant whether 'chewing to....

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....lime of flavourant. On the basis of technical literature & analytical findings, it is concluded that, it has the characteristics of chewing tobacco formulation consisting of tobacco particles mixed with time & flavourants." 4. From the two test reports, it is evident that the reports are more or less same but in one report there is mention of tobacco particles mixed with lime and flavourant. As ....

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....ture. This order was upheld by the ld. Commissioner (Appeals) in the impugned order. It is against this order, the present appeals are filed before the Tribunal. 6. Ld. AR appearing on behalf of the Revenue submitted that case has not been finalised yet and show cause notice regarding classification is yet to be adjudicated and therefore the refund claim cannot be entertained by the proper office....