2026 (4) TMI 797

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....the Commissioner of Central Excise, Delhi-III, Gurgaon. The details are as follows: Appeal No. Appellant Period Duty/ penalty demanded E/1871/2012 Shiva Tobacco Co. 01/2009 -03/2009 26,104 E/1872/2012 -do- 05/2006 to 03/2008 67,280 E/1873/2012 -do- 2009-10 6200 E/1874/2012 -do- 03/2003 to 02/2004 1,12,722 E/1875/2012 Jagan Nath Om Prakash 03/ 2003 to 12/2003 4,51,104 E/1876/2012 -do- 12/2004 to 03/2007 2,55,714 E/1877/2012 Sudarshan Tobacco Pvt. Ltd. 05/2006 to 03/2007 5249 E/1878/2012 -do- 2009-10 1,06,457 E/1879/2012 ....

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....R). Accordingly, the original authority confirmed the duty demanded in the show cause notices along with equal penalty. Commissioner (Appeals) vide the impugned order dated 30.03.2012 upheld the original orders. Hence, these appeals. 3. Shri Naveen Bindal, learned counsel for the appellants submits that the impugned product cannot be covered under the definition of chewing tobacco as the same is not chewed but spit out after keeping some time in the mouth; the ingredients and the process of manufacture are different; reliance on NIDCR is not relevant as they place snuff, chewing tobacco and smokeless tobacco in the same category whereas as per the tariff snuff falls under 2403.99.60 and chewing tobacco under 2403.99.10. The impugned prod....

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....the outcome of the case as the crux of the issue is whether the 4gm/ 09 gm pouches are chargeable to duty under Section 4A. We find that Rule 34 (1) (b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 exempts the packages containing 4 gm/ 9 gm from the purview of the Act and Rules. We find that CBEC Circular No.492/58/99-CX confirmed the same. The Circular clarifies that: Rule 6 of the aforesaid rules requires declarations of certain particulars to be made on every package intended for retail sale. Retail sale price of the package is one such detail to be declared by a manufacturer/packer. Further Rule 17(1) provides for declaration of certain additional details in respect of multi-piece packages such as....