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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Classification of goods - in the absence of test reports or ...


Goods Classification Dispute: Revenue Fails to Reclassify Chewing Tobacco as Jarda Scented Tobacco Without Evidence or Expert Testimony.

October 3, 2018

Case Laws     Central Excise     AT

Classification of goods - in the absence of test reports or expert’s opinion, the Revenue’s endeavour to hold that the goods being manufactured by the appellant are not chewing tobacco, but Jarda scented tobacco cannot be appreciated.

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