2016 (4) TMI 890 - SCH - Central Excise

Classification - Whether Shahin Masheri also referred as Shahin Bhajki Masheri is to be classified as tooth powder under Chapter Heading 3306.10 as claimed by the assessee or as tobacco product under Chapter Heading 2204.99 as claimed by the Revenue - Held that - the issue is no more res integra inasmuch as in respect of the same product manufactured by the assessee herein, this very issue arose under the Customs Act wherein this Court held that the product is to be classified as tooth powder falling under Chapter Heading 3306.10. - Decided against the revenue

Summary

The Supreme Court ruled that the product "Shahin Masheri" is classified as tooth powder under Chapter Heading 3306.10, not as a tobacco product under Chapter Heading 2204.99. The appeals were dismissed as the issue had already been settled in a previous Customs Act case.