SONA UDYOG LTD. Vs. COMMISSIONER OF CENTRAL EXCISE
LAWS(CE)-2015-8-1
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on August 11,2015

Sona Udyog Ltd. Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE Respondents


Referred Judgements :-

LACCHMAN DASS BEHARI LAL V. CCE [REFERRED TO]
CCE V. LACCHMAN DASS BEHARI LAL [REFERRED TO]
COLLECTOR V. LACHHMAN DASS BEHARI LAL [REFERRED TO]
MAFATLAL INDUSTRIES LTD. V. U.O.I. [REFERRED TO]
CCE V. DENA SNUFF PVT. LTD. [REFERRED TO]
MAFATLAL IND. V. UOI [REFERRED TO]
COMMISSIONER OF C. EX. VS. KHETU RAM BISHAMBER DASS [REFERRED TO]
COLLECTOR OF C. EX. VS. DENA SNUFF PVT. LTD. [REFERRED TO]
KHETU RAM BISHAMBER DASS VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
LACHHMAN DASS BEHARI LAL VS. COLLECTOR OF C. EXCISE [REFERRED TO]
KHETU RAM BISHAMBER DAS VS. CCE [REFERRED TO]
KHETU RAM BISHAMBER DAS VS. CCE [REFERRED TO]



Cited Judgements :-

SONA UDYOG VS. CCE [LAWS(CE)-2002-10-189] [REFERRED TO]


JUDGEMENT

LAJJA RAM - (1.)THESE are two appeals - one filed by M/s. Sona Udyog Ltd. and the other filed by M/s. Bombay Snuff Company.
(2.)In both these appeals, the matter relates to the classification of the product, which the manufacturers claimed to be the preparation containing snuff of tobacco classifiable under sub -heading No. 2404.60, while the jurisdictional central excise authorities considered the same as snuff of tobacco classifiable under sub -heading No. 2404.50 of the Central Excise Tariff. Both were heard together on 21 -9 -2000 and are being disposed of by this common order.
The Asstt. Commissioner of Central Excise, Bhandara, who adjudicated the matters, had come to a finding that the product manufactured by M/s. Sona Udyog Ltd. and M/s. Bombay Snuff Company was nothing but snuff of tobacco and that mere addition of flavour etc. will not change the essential characteristic of the product. He also referred to the specific description of the product under sub -heading No. 2404.50 of the Central Excise Tariff, and applying the test of trade parlance held that the correct classification of the product in question was snuff of tobacco classifiable under tub -heading No. 2404.50 of the Central Excise Tariff. The order passed by the Asstt. Commissioner, Central Excise, Bhopal was upheld by the Commissioner of Central Excise (Appeals), Bhopal.

(3.)THE matter was heard on 21 -9 -2000 when Shri J.S. Agarwal, Advocate submitted that the matter was already covered by the Tribunal's decision in the case of Lachhman Dass Behari Lal v. CCE, New Delhi -1994 (71) E.L.T. 728, and other decisions of the Tribunal. In reply, Dr. Rabinder Babu, JDR relied upon the arguments of the Commissioner of Central Excise (Appeals) in upholding the order passed by the Asstt. Commissioner of Central Excise, Bhandara, the adjudicating authority.
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