9911796707
TMI Blog2007 (8) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of new product – Product rightly classified under 08029012 – Classification under 8 digit can not be considered X X X X Extracts X X X X X X X X Extracts X X X X ..... ew Tariff. In the meanwhile, the Executive Commissioner had also initiated proceedings for re-classifying the very same product in terms of the new Tariff vide OIO No. 3/2006. He did not accede to the assessees' contention and confirmed the demand under the new Tariff, which is contested by the assessee in their appeal. 2. We have heard both the appeals. 3. The leaned JDR reiterates the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il, menthol, sweetening agents, etc. did not result in manufacture of a new and distinct product having a different character and use as the end product continues to retain its original character though in a modified form. Therefore, the Apex Court set aside the Tribunal's and High Court's order and upheld the assessee's contention. He further submits that the Revenue's contention pertaining to 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a betel nut' and there is no change in the end product. Therefore, the effect of introduction of 8 digit classification does not have any consequences or bearing on the case. For that reason, we have to set aside the Order-in-Original passed by the Commissioner of Central Excise confirming demands under the 8 digit classification and allow the assessees' appeal. The Revenue appeal does not have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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