2002 (9) TMI 114

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....e decision of the Tribunal by which the Tribunal upheld the decision of the Excise Authorities to classify the product manufactured by the appellant under Tariff Heading 24.04 viz., "Manufactured tobacco". According to the appellant the product was properly classifiable under Heading 24.01 i.e. "Unmanufactured tobacco". 2.It is not in dispute that the appellants' product is chewing tobacco. It ....

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.... Co. 3.It appears from the records that several letters were written by the appellants to the Excise Authorities requesting that a sample of the appellants' product may be chemically analysed at the appellants' cost for the purpose of determining whether the appellants' product or process in any way differed from the product and process of M/s. Chandulal K. Patel and Company. However, the Excis....

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.... of the matter at all. The point was again taken specifically in the appellants' appeal before the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal however dismissed the appeal and said : "The appellants have stated that some of the manufacturers who were producing similar goods, were not paying any excise duty on their production. These matters are not before us and it is ne....

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....ibunal should have considered the fact that the appellants and Chandulal K. Patel & Co's products were identical and were the outcome of an identical process, and that since the latter had been exempted from paying any central excise duty on the ground that their product was classifiable under Tariff Heading 24.04, the appellants should get the same benefit. 6.At the hearing today we sought an ....