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TMI Blog2007 (7) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... . 993/2006, 354-360,451-452,453 & Others - Final Order Nos. 783-827/2007 - Dated:- 24-7-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - Appeal No. E/St/670- 675/2006 in E/958-963/2006 and E/st/705/2006 in E/993/2006 - M/s. Mangalore Ganesh Bidi Works M/s. Prabhudas Kishordas Tobacco Products Pvt. Ltd. v. CCE, Mangalore : In these appeals, the appellants are seeking waiver of predeposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Chapter Heading No. 2404.31 with lower rate of duty. The department did not accept their contention and proceeded to classify the items under the Residuary Chapter Sub-Heading No. 2404.39 carrying higher rate of duty. This was a bone of contention between the department and the manufacturers i.e. above mentioned appellants. The stay applications were considered, then they were put to te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng today is that the Board's circular has dealt with the aspect pertaining to the classification of the item as prayed by them. The same is required to be accepted in the light of the Apex Court judgment rendered in the following four cases. (i) CCE v. Dhiren Chemical Industries - 2002 (139) E.L.T. 3 (S.C.) [Constitution Bench] (ii) CCE v. Dhiren Chemical Industries - 2002 (143) E.L.T. 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturers' took up the matter before the CBEC and the CBEC has now clarified through their circular No. 840/17/2006-CX., dated 6-12-2006 that the hand-made biris packed with the wrappers/labels which are manufactured without the aid of machines would be rightly classifiable under Chapter Sub-Heading No. 2404.31. Therefore, in view of the Board's circular, the classification has to be upheld und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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