2004 (1) TMI 159

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.... Agrawal, Member (T)]. - In these two appeals, filed by M/s. Gahoi Foods Pvt. Ltd., the issue involved is whether pan masala containing tobacco manufactured by them is classifiable under Heading 21.06 of the Schedule to the Central Excise Tariff Act as confirmed under the impugned order or under Heading 2404 of the Tariff as claimed by them. 2. Sh. P.N. Kaul, learned Advocate, submitted that th....

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....ner under Order-in-Original No. 173/2001, dated 17-10-01 classified the impugned product under Heading 21.06 on the ground that there was no change in the Central Excise Tariff Act, 1985 at the relevant time; that the change was brought only on the presentation of Budget 2001-2002; that on appeal filed by them, the Commissioner (Appeals) also has rejected their appeal under the impugned Order. He,....

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.... under the Central Excise Act and as such the lower authorities are required to classify the product as per the Schedule to the Central Excise Tariff Act that at the material time, pan masala containing tobacco was classifiable under Heading 2106 and not 24.04. 4. We have considered the submissions of both the sides. At the material time, Heading 21.06 used to read as under : "2106.90 'pan m....

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....co i.e. covered by an entry in the First Schedule to the Additional Duties of Excise Act and the branded gutkha that the appellant manufacturer is liable to tax thereunder. Once the Supreme Court, which is the highest Court of the Land, holds that gutkha is a tobacco product covered by Additional Duties of Excise (Goods of Special Importance) Act, 1957, no doubt reminds that it is not a product cl....