Hira Packaging v. CCE - Taxpublishers.in

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The Tax Publishers 2017 TaxPub(ST) 1781 (CESTAT-Del) : (2018) 081 ITPJ (S) 0747 Hira Packaging v. CCE CENTRAL EXCISE TARIFF ACT, 1985 --Classification--Chewing tobaccoTobacco powder/dust/refuse and lime combined with water in pre-determined proportion----Where the goods manufactured by the assessee Tobacco powder/dust/refuse and lime combined with water in pre-determined proportion were fed into power operating mixing machine to obtain tobacco mix with lime, then it was rightly classified as Chewing Tobacco under Tariff Item 2403 99 10 of Central Excise Tariff relying on Explanatory Notes under Chapter 24 of HSN.--Assessee filed appeal against classification of the product as chewing tobacco. It contended that the product manufactured by them was lime mix tobacco and not Chewing Tobacco. However, revenue alleged that product manufactured and cleared by the assessee is branded Chewing Tobacco and merits classification under Central Excise Tariff Heading 2403 99 10.Held: Tobacco powder/dust/refuse and the lime combined with water in pre-determined proportion were fed into power operating mixing machine to obtain tobacco mix with lime, which was their final product, therefore, the product would be classified as Chewing tobacco under Tariff Item 2403 99 10 of Central Excise Tariff relying on Explanatory Notes under Chapter 24 of HSN. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2017 TaxPub(ST) 1781 (CESTAT-Del) : (2018) 081 ITPJ (S) 0747

Hira Packaging v. CCE

CENTRAL EXCISE TARIFF ACT, 1985

--Classification--Chewing tobaccoTobacco powder/dust/refuse and lime combined with water in pre-determined proportion----Where the goods manufactured by the assessee Tobacco powder/dust/refuse and lime combined with water in pre-determined proportion were fed into power operating mixing machine to obtain tobacco mix with lime, then it was rightly classified as Chewing Tobacco under Tariff Item 2403 99 10 of Central Excise Tariff relying on Explanatory Notes under Chapter 24 of HSN.--Assessee filed appeal against classification of the product as chewing tobacco. It contended that the product manufactured by them was lime mix tobacco and not Chewing Tobacco. However, revenue alleged that product manufactured and cleared by the assessee is branded Chewing Tobacco and merits classification under Central Excise Tariff Heading 2403 99 10.Held: Tobacco powder/dust/refuse and the lime combined with water in pre-determined proportion were fed into power operating mixing machine to obtain tobacco mix with lime, which was their final product, therefore, the product would be classified as Chewing tobacco under Tariff Item 2403 99 10 of Central Excise Tariff relying on Explanatory Notes under Chapter 24 of HSN.