- (1.) The dispute in these appeals is as to whether the product manufactured by the Assessee known as "Shahin Masheri" also referred as "Shahin Bhajki Masheri" is to be classified as tooth powder under Chapter Heading 3306.10 as claimed by the Assessee or as tobacco product under Chapter Heading 2204.99 as claimed by the Revenue. We find that the issue is no more res integra inasmuch as in respect of the same product manufactured by the Assessee herein, this very issue arose under the Customs Act wherein this Court held that the product is to be classified as tooth powder falling under Chapter Heading 3306.10.
(2.) The appeals, therefore, have no merit and are, accordingly, dismissed.;