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TMI Blog2017 (11) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... means chewing tobacco which is packed in sachets of filter paper or fabric before being packed in pouches with the aid of packing machines’ - A plain reading of the explanation shows that packing in pouches should be with the aid of packing machines. In the respondent’s own case in identical situation the Tribunal relying on the decision of Tej Ram Dharam Paul [2013 (8) TMI 607 - CESTAT NEW DELHI] held that the Chewing Tobacco Rules, 2010 will not apply to the respondent. Appeal dismissed - decided against appellant. - E/53027/2015-EX [DB] - A/56727/2017-EX[DB] - Dated:- 25-8-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present Shri S.K. Bansal, AR for the appellant Present Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 6 (2) of the Chewing Tobacco Rules, 2010. The respondent challenged the said determination before the Commissioner (Appeals). By the impugned order the Commissioner (Appeals) allowed the appeal and ordered that the respondent is not liable to pay duty in terms of Chewing Tobacco Rules, 2010. 4. The revenue filed this appeal, aggrieved by the above order. The Ld. AR elaborated grounds of appeal and submitted on the following lines. i. The Commissioner (Appeals) distinguished between sachets and pouch based on explanation in the Notification No.16/2010 CE NT. Both are small bags and there is no distinction between them. ii. Rule 2 (c) of the Chewing Tobacco Rules clearly mentions the nature of Notified Goods . The impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ches should be by a packing machine. Further, he relied on the decision of the Tribunal on similar set of facts in the respondent s own case, 2017 TIOL 325 CESTAT, Delhi , where the Tribunal categorically held that the respondent shall be covered by the normal transaction value and not by Compounded Levy Scheme. 6. We have heard both the sides and perused the appeal records. The process undertaken by the respondents is not in dispute. They are using one filter machine to pack filter khaini in non-woven fabric sachet with contents of 0.25 grams each, thereafter these sachets are put in paper pouches. Each pouch contains 10 such sachets. The pouch is printed with details of manufacturer, brand name, MRP etc,; each pouch is priced at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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