2018 (8) TMI 777 - AT - Central Excise

Method of Valuation - small puryia/ pouches of Chewing Tobacco - Section 4 or Section 4A of CEA? - Held that - Small puryia/ pouches of Chewing Tobacco is correctly classified under section 4 of CEA - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Allahabad decided in favor of the appellants engaged in manufacturing Branded Chewing Tobacco, ruling that duty of Excise under Section 4 applies to small pouches of Chewing Tobacco. The decision was based on a previous case involving the same parties where the impugned orders were set aside, and all appeals were allowed.