2004 (3) TMI 143

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....grawal, Member (T)]. - In this appeal, filed by M/s. Kuber Tobacco Products P. Ltd., the issue involved is whether Gutka/Pan Masala manufactured by them is classifiable under Heading 21.06 of the Schedule to the Central Excise Tariff Act as confirmed by the Revenue or under Heading 24.04 of the Tariff under which they were discharging the duty liability. 2. Shri M. Chandrashekharan, learned Sr.....

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....01 on the ground that the same is classifiable under Heading 21.06; that the demands under both the show cause notices have been confirmed by the Dy. Commissioner and the Commissioner (Appeals) on the ground that the Central Excise Tariff was only amended w.e.f. 28-2-2001 and during the relevant period Gutka/Pan Masala has to be classified as per Note 3 to Chapter 21 of the Central Excise Tariff w....

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.... v. Hajara Singh, AIR 1975 SC 1087 has held that even obiter dicta of the Hon'ble Supreme Court should be accepted as binding. 3. Countering the arguments Shri O.P. Arora, learned SDR, reiterated the grounds as contained in the impugned Order and emphasised that during the relevant period Pan Masala containing tobacco was classifiable under Heading 21.06 of the Tariff and the Tariff was amended....