2008 (9) TMI 66

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessee had led the evidence of an expert - ‘Tipper-Gold Tipped’ brand manufactured by the respondent would fall in the category of cigarettes “other than filter cigarettes” - there is no merit in this civil appeal of revenue, hence it is dismissed - 294 of 2008 - - - Dated:- 3-9-2008 - S.H. Kapadia and B. Sudershan Reddy, JJ. S/Shri I. Venkatanarayana and R.K. Shukla, Sr. Advocates, Ms. S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Cigarettes and Cigarillos of tobacco or of tobacco substitutes - Cigarettes of tobacco : 2403.11 - Other than filter cigarettes, of length not exceeding 60 millimeters Rs. 78 per thousand Rs. 37 per thousand - Cigarettes of tobacco : 2403.13 - Filter cigaret .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... revented from entering into the mouth of the smoker. In the case of a plain cigarette there is no filter, on both ends you have tobacco. If one breaks a filter cigarette and separates the filter from the main part of the cigarette the viscose staple would emerge, whereas in the case of plain cigarette, tobacco would emerge. The 'Tipper-Gold Tipped' brand manufactured by respondent does not contain .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X