9911796707
TMI Blog1996 (6) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal the De partment has assailed the order of the Collector of Central Excise holding that `Sunghani Sahu is classifiable under Chapter heading 3306.00 as a dentifrice. 2. The facts of the case are that the respondent herein are engaged in the manufacture of the item described as `Sunghani Sahu . On subjecting the product to chemical test it was found to contain tobacco powder and inorganic c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Madan, the learned SDR appearing for the appellant submits that the product is tobacco based and that similar product described as `Gul was examined for classification by tariff conference and it was held that the similar product known as `gul was classifiable under T.I. 2404.90 of the CETA. None appeared for the respondents. 4. Heard the submissions of the learned SDR. Perused the case recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that while dealing with `Gul there is a finding of the Conference that `gul was not known as Dant Manjan in common parlance. Having regard to the fact that there is no evidence brought on record to prove that `gul and `Sunghani Sahu are identical products as also that no evidence has been produced by the department to rebut the finding of the Collector, Central Excise that `Sunghani Sahu is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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