2008 (9) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cates, for the Appellant. S/Shri Ashok H. Desai, Sr. Advocate, Ravinder Narain, Ms. Sonu Bhatnagar, Ajay Aggarwal, Ms. Kanika Gomber and Rajan Narain, Advocates, for the Respondent. [Order]. - Appeal dismissed. 2. The short question which arises for determination in this civil appeal is whether the 'Tipper-Gold Tipped' brand manufactured by the respondent-assessee is "other than Filter Ci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of filter being 11 millimeters or its actual length, whichever is more) not exceeding 70 millimeters Rs. 395 per thousand Rs. 185 per thousand   3. At the outset, we may state that basic character, function and use is more important than the name used in trade parlance. One more principle needs to be kept in mind the Rules of Interpretation of the tariff comes into play only if....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he respondent contains tobacco. Keeping in mind these basic character, function and use of the product, we are of the view that the product in question falls in CSH-2403.11. In other words, 'Tipper-Gold Tipped' brand manufactured by the respondent would fall in the category of cigarettes "other than filter cigarettes". Therefore, there is no infirmity in the impugned judgment. 5. In the present....