2008 (9) TMI 66

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..... Ashok H. Desai, Sr. Advocate, Ravinder Narain, Ms. Sonu Bhatnagar, Ajay Aggarwal, Ms. Kanika Gomber and Rajan Narain, Advocates, for the Respondent. [Order]. - Appeal dismissed. 2. The short question which arises for determination in this civil appeal is whether the 'Tipper-Gold Tipped' brand manufactured by the respondent-assessee is "other than Filter Cigarettes" falling under CSH-2403.11 as c .....

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..... . 395 per thousand Rs. 185 per thousand   3. At the outset, we may state that basic character, function and use is more important than the name used in trade parlance. One more principle needs to be kept in mind the Rules of Interpretation of the tariff comes into play only if the classification cannot be determined according to the terms of the headings and any relative section or Chapte .....

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..... e view that the product in question falls in CSH-2403.11. In other words, 'Tipper-Gold Tipped' brand manufactured by the respondent would fall in the category of cigarettes "other than filter cigarettes". Therefore, there is no infirmity in the impugned judgment. 5. In the present case, the report of the chemical analyzer is in favour of the respondent. In the present case, the respondent had led .....

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