2002 (9) TMI 114

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..... e Tribunal upheld the decision of the Excise Authorities to classify the product manufactured by the appellant under Tariff Heading 24.04 viz., "Manufactured tobacco". According to the appellant the product was properly classifiable under Heading 24.01 i.e. "Unmanufactured tobacco". 2.It is not in dispute that the appellants' product is chewing tobacco. It is also not in dispute that chewing toba .....

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..... several letters were written by the appellants to the Excise Authorities requesting that a sample of the appellants' product may be chemically analysed at the appellants' cost for the purpose of determining whether the appellants' product or process in any way differed from the product and process of M/s. Chandulal K. Patel and Company. However, the Excise Authorities decided against the appellan .....

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..... taken specifically in the appellants' appeal before the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal however dismissed the appeal and said : "The appellants have stated that some of the manufacturers who were producing similar goods, were not paying any excise duty on their production. These matters are not before us and it is neither possible nor desirable for us to deal .....

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..... appellants and Chandulal K. Patel & Co's products were identical and were the outcome of an identical process, and that since the latter had been exempted from paying any central excise duty on the ground that their product was classifiable under Tariff Heading 24.04, the appellants should get the same benefit. 6.At the hearing today we sought an explanation from the learned Counsel appearing on .....

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..... mical analysis if not already done. The Tribunal will thereafter consider the question of classification of the appellants' product having regard to the classification of 'Karta Chhap Zarda' the chemical analysis report and any other material that may be placed before it by the respective parties. 8.The appeals are disposed of on the aforesaid terms. There will be no order as to costs.
Case l .....

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