Supreme Court of India
Collector of Central Excise, Calcutta v. M/s Alnoori Tobacco Products and Anr.
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Tariff Act, 1985. S.35( ), Schedule-Tariff Sub-heading 2404.90-Tobacco powder/ dust obtained by crushing unmanufactured tobacco leaves-Classified under Sub-heading 2404.90 and demand raised-Collector (Appeals) confirming the demand and dismissing appeals for non-compliance of s.35( )-Tribunal without examining the issue of non-compliance of s.35( ), allowing the appeal on merits-Held, judgment of Tribunal is unsustainable. Precedent-Reliance on decisions-Held, court should not place reliance on decisions without discussing their factual situations. Judgments-Construing of-Held,
Where later benches applied it
Of those, 1 mentioned
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