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TMI Blog2004 (2) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... V.K. Agrawal, Member (T)]. In this appeal filed by M/s. Shree Ganesh International the issue involved is whether Pan Masala containing tobacco manufactured by them is classifiable under Heading 24.04 as confirmed by the Commissioner (Appeals) in the impugned Order or under Heading 21.06 of the Schedule to the Central Excise Tariff Act as claimed by the Appellants. 2. Shri Naveen Mullick, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Special Importance) Act, 1957. The learned Advocate further submitted that the goods in question legitimately fall under Heading 21.06 as the decision of the Supreme Court cannot be made applicable since the same was delivered in respect of Andhra Pradesh General Sales Tax Act; that as per the Rules for Interpretation of the Schedule to the Central Excise Tariff Act, the classification has to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 it cannot be claimed by the Appellants that it will be classifiable still under Heading 21.06; that under Article 141 of the Constitution, the Law laid down by the Supreme Court of India is the law of land; that the Tribunal also in one decision has held that Pan Masala containing tobacco will be classifiable under Heading 24.04. 4. We have considered the submissions of both the sides. No doub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re chargeable to Central Excise duty under Chapter 24 of the Tariff. Once the Apex Court has held that Pan Masala containing Tobacco is covered by Additional Duties of Excise (Goods of Special Importance) Act, 1957 which is applicable to tobacco and manufactured tobacco, the impugned product for the purpose of Central Excise duty cannot fall under Chapter 21 of the Central Excise Tariff. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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