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1. Classification of goods - Zarda - The Revenue has not produced any material evidence on record to support the change of classification by them from ‘Chewing Tobacco’...

2. Classification of goods - raw unmanufactured tobacco - Process amounting to manufacture or not? - Mixing of scent (mixture of various perfumes and not jarda scent) - As...

3. Classification of goods - “Scent‟ - manufacture of “Jayanti Jarda brand Chewing Tobacco” - the product in question is chewing tobacco and classifiable under...

4. 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...

5. Classification of goods - fragrances (Perfumery compound) - The product perfumery compound manufactured by the appellant is correctly classifiable under 3302 and not...

6. Classification of goods - Chewing tobacco with the brand name “Kavi cut tobacco” - it is evident that the raw material undergoes a set of processes and emerges as a...

7. Waiver of pre-deposit - Manufacturing and captive consumption of 'Compound' in the manufacturing of ‘Finished Chewing Tobacco' which was exempt from duty - prima facie...

8. Compounded Levy Scheme – Chewing Tobacco and Unmanufactured Tobacco Packing Machines - It is not necessary to pay the entire monthly duty first in a month before...

9. Classification of the goods manufactured by the appellants - chewing tobacco - the learned commissioner has erred in not resorting to the Trade Parlance Test in the...

10. Classification of goods - Classification of Gopal Zarda - the product in question is chewing tobacco and classifiable under Heading 24039910 of the Tariff. - AT

11. Classification of chewing tobacco and preparation containing chewing tobacco (kamam) - whether classified under 24039960 as “tobacco extracts and essence” or under...

12. Interpretation of term “and their compounds” - Additive flavour compounds only and synthetic essential oils, fragrances, etc. – the perfumery compounds are compounds of...

13. Withdrawal of exemption notification in the North Eastern Region from goods under Chapter 21.06 (Pan Masala) and Chapter 24 (tobacco and tobacco substitutes), including...

14. Tobacco pre-mixed with lime undergoes a manufacturing process involving mixing of lime paste, evaporation of water content, and addition of aroma, menthol, and...

15. Revoking the area based exemption - North Eastern India region - Jarda scented tobacco/pan masala containing tobacco - The impugned Notification No. 11/2007-CE is hit by...