1988 (12) TMI 270

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..... espondent. [Order per : G. Sankaran, Senior Vice-President]. - The issue for determination in these appeals is whether the appellants were eligible for refund of the duty claimed by them from the Department on the ground that the product manufactured by them, namely, gudakhu falls under Item 4 II of the Central Excise Tariff Schedule as it stood at the material time. 2. We have heard S .....

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..... ported in 1968 (35) STC 179 was relevant. The High Court, after taking into consideration the constituents of the product, came to the conclusion that gudakhu was not very much different from hookah tobacco and held that the item would come within the meaning of manufactured tobacco. The question arose in the context of the Orissa Sales Tax Act, 1947. The Court had, for the purpose before it, to .....

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..... em 4 and not Item 68. The product in the present appeals, as seen from the Order-in-Appeal dated 26-2-1982, contains 50% molasses, 40% tobacco, the rest being lime, clay etc. 4. Following the previous decisions of this Tribunal, (Orders No. 185/87-D, dated 11-3-1987 and No. 353/87-D, dated 4-5-1987), the impugned orders are set aside and the appeals are allowed with consequential relief, if any .....

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