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TMI Blog2018 (4) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 24039930 which deals with the Zarda Scented Tobacco - Held that: - relaince placed in the case of M/s. Flakes-N-Flavourz Versus Commissioner of Central Excise, Chandigarh [2014 (9) TMI 664 - CESTAT NEW DELHI (LB)], where it was held that the description of the product is flavour chewing tobacco and it is bought and sold in the market as chewing tobacco, the product in question is chewing tobac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of Jayanti Jarda brand Chewing Tobacco during the period March, 2015 to February, 2016. 3. The dispute in the present appeal is pertaining to the classification of Scent‟. The assessee-Appellants want to bring the product under the Central Excise Tariff Heading 24039910 which deals with Chewing Tobacco, but the Department wants to bring the same under Heading 24039930 which d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the price list of M/s. Gupta Co. (P) Ltd. submitted by them in their appeal paper book from where it can be seen that the Zarda Scent as such is available in the market and therefore the product Zarda Scented Tobacco would mean that the Zarda Scent has been used in the manufacture of the same. Since the appellants have never used the Zarda Scent, the product cannot be classified as Zarda S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct is flavour chewing tobacco and it is bought and sold in the market as chewing tobacco. Further the appellant from the beginning classifying the same as chewing tobacco and after the period in dispute also classified the same as chewing tobacco. Hence I find merit in the contention of the appellant that the product in question is chewing tobacco and classifiable under Heading 24039910 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Tribunal‟s order (supra) and the above mentioned letter as well as the earlier decision of the Commissioner in the assessee-Appellants‟ case, we are of the view that the impugned order cannot be sustained and the same is hereby set aside by classifying the product Chewing Tobacco‟ under Tariff Heading No. 24039910. 8. In the result, the appeal filed by the assessee-Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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