2006 (6) TMI 229

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..... R, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the records. 2. The dispute is about classification of 'Tipper - Gold Tipped Cigarettes'. The applicants were discharging duty liability after classifying it under heading 2403.11, that is to say as "Other than Filter Cigarettes". It may be noted that rate of duty on this variety of cigarettes is .....

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..... at cigarettes filters are made of non-toxic material like viscose staple, acetate tow and/or crimped paper. It is his contention that tobacco itself is not known to be used, as filter material, in cigarettes and the order is contrary to evidence on record. It is also being pointed out that in regard to other manufacturers of the same kind of cigarettes, Revenue had accepted the classification as n .....

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..... on noted above, prima facia, Revenue would not appear to have a case. The finding is at best a personal opinion reached contrary to all the evidence on record. Therefore, requirement for pre-deposit is waived, Stay application is allowed and recovery is stayed till the disposal of the appeal. 9. Registry is also directed to list this case for early hearing.
Case laws, Decisions, Judgemen .....

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