2004 (7) TMI 392

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oti Balasundaram, Member (J)]. The appellants herein are engaged in the manufacture of Pan Masala, falling under sub-headings 21 and 24 as Pan Masala both containing Tobacco as well as not containing Tobacco. They had cleared the Pan Masala containing Tobacco under sub-heading 2404.49 for the period 1-3-2001 to 31-3-2001 and product was to be assessed as per the value computed under Section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e gazette and therefore has statutory force. Therefore, the duty demand covering the period 2-3-2001 which is the date on which the Notification was amended, up to 31-3-2001 is sustained. Duty demand for 1-3-2001 alone is set aside as unsustainable. Duty to be recomputed on the above basis. Appeal is disposed of in the above terms with consequential relief due to the appellants in accordance with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X