2000 (11) TMI 677 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the Appellants, allowing them to deliver 'reconstituted tobacco' without a trade brand as different rates apply for branded and unbranded tobacco products. The order of the Commissioner was set aside based on the provisions of Rule 93 and a Circular from the Central Board of Excise & Customs. The appeal was allowed.