SONA UDYOG LTD. Vs. COMMISSIONER OF CENTRAL EXCISE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Sona Udyog Ltd.
COMMISSIONER OF CENTRAL EXCISE
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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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