2003 (10) TMI 484

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..... ent. [Order per : Justice K.K. Usha, President]. This is an appeal at the instance of Revenue challenging the order passed by the Commissioner (Appeals) dated 3-8-98. 2. The issue involved in this case relates to classification of Shaheen Misri and Kokan Misri manufactured by the appellants. While the department classified the product under 2401.90, the appellant claims that it has to .....

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..... eparations takes in cut tobacco also. If cut tobacco can be treated as manufactured tobacco, we find no reason to hold that the product of the respondents manufactured out of tobacco dust by process of roasting, grinding etc. cannot be classified under 2404.90. It is seen that similar view had been taken in the orders passed by Commissioners (Appeals) in other appeals. In the light of the above, w .....

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