9911796707
TMI Blog2008 (9) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : Archana Wadhwa, Member (J)]. The dispute in the present stay petitions relates to the classification of the appellant s product, which according to them is chewing tobacco and properly classifiable under Heading 2403 99 10. On the other hand, demand of around Rs. 10 crores stands confirmed against them by classifying the said product as zarda scented tobacco 2403 99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classified under Heading 2403 99 10 of the Tariff. He submits that inasmuch as the goods in their case is also chewing tobacco , as is evident from the literature produced on record, the findings of Delhi Bench that the entry under which Revenue seeks to classify the goods, the word chewing is missing, prima facie support the claim of the assessee. As such, he prays that by following the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were nothing but only tobacco. As such, he submits that the appellant should not be permitted to change the classification. Inasmuch as no financial hardship has been pleaded, they should be directed to deposit the dues in question. 4. In his rejoinder, ld. Advocate submits that the appellants are entitled to change their stand in respect of classification and merely because they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CCE, Chandigarh [Stay order No. 858/08-EX dt. 19-8-2008] has observed that heading 2403 99 30 would not prima facie cover the goods inasmuch as the word chewing is missing from the said heading. A look at the outer covering of the container would reveal that the goods are being described by the assessee as Chewing Tobacco . As such, we are of the view that the above stay order passed by Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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