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TMI Blog2018 (10) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... 221 - CESTAT NEW DELHI], where it was held that The product classified as Chewing Tobacco‟ under Tariff Heading No. 24039910. Appeal allowed - decided in favor of appellant. - E/52001/2018-DB, E/52002/2018-DB, E/52003/2018-DB, E/51616/2018-DB - 53050-53053/2018 - Dated:- 25-9-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For the Appellant : Shri Manoj Makkar, Advocate, Shri Arvind Kr. Birla, Advocate For the Respondent : Shri V.B. Jain, D.R. PER BIJAY KUMAR : The present appeal is preferred against the Order-in-Appeal No. 102-104(AK)CE/JPR/2017-18 dated 4.4.2018 Order-in-Appeal No. 41/2018 dated 16.2.2018 vide which the ld. Commissioner (Appeals) has upheld the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the form of brown coloured powder. It is mainly composed of tobacco and lime. Sealed remnant returned. 3. Not satisfied with the test report as above, the department preferred appeal before the CRCL, New Delhi as the appellate authority for determining and reclassification of the goods. The test report from the CRCL also could not support the department s case regarding the classification of the goods as chewing tobacco in view of the following observations :- The Central Revenue Chemical Laboratory tested the above samples and vide their report communicated to us vide letter dated 12.04.2016 confirmed that the above three samples are composed of tobacco and lime, which confirms that our product is Chewing Tobacco classifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 2,40,00,000/- deposited by the assessee during the course of investigation have been sanctioned by the department vide OIO No. 03/R/2018-19 dated 17.5.2018. 7. We have considered the rival submissions and the appeal record. The issue is limited regarding the classification of the product as to whether the Chewing tobacco classifiable under Heading No. 24039910 and jarda scented tobacco under Heading No. 24039930. We do not find issue to be contentious in view of the test report submitted by the CRCL which is the recognised departmental authority for testing the products. The finding of the lower adjudicating authority that it might contain the scent in the product is merely on the basis of presumption and surmise without any facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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