S.H. Kapadia and B. Sudershan Reddy, JJ. - (1.) Appeal admitted.
(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 Chapter Sub-heading-2403.11 as contended on behalf of the Respondent or whether it falls under Chapter Sub-heading-2403.13 (Filter Cigarette) as contended on behalf of the Appellant (Department). Heading Sub-heading Description of goods Rate of duty No. No. Basic Additional 24.3 Cigarettes and Cigarillos of tobacco or of tobacco substitutes - Cigarettes of tobacco: - Other than filter cigarettes, of Rs. 78 per Rs. 37 per length not exceeding 60 thousand thousand millimeters 2403.11 - Cigarettes of tobacco: 2403.13 - Filter cigarettes of length (including the length of the filter, the length of filter being 11 Rs. 395 Rs. 185 per millimeters or its actual length, per thousand whichever is more) not exceeding thousand 70 millimeters
(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 Chapter Notes.;