Supreme Court of India
Commr. of Cen. Exc. Ahmedabad v. M/s Urmin Products P. Ltd. and Others
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From the headnote
Issues for consideration: The primary dispute in the present seven groups of appeals revolved around classifi cation of the product in question ke eping in view two competing Central Excise Tariff Sub-Headings / entries i.e. under CET SH 2403 9910 as ‘chewing tobacco’ or under CET SH 2403 9930 as ‘zarda/ jarda scented tobacco’. Ancillary issues related to invoking of the proviso to Section 11A of the Central Excise Act, 1944 and declaration made r.6 of the ‘Chewing Tobacco’ and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 (CTPM Rules).
Authorities it was built on
- 1999 Mathuram Agrawal v. State of Madhya Pradesh
- 1999 Collector of Central Excise, Baroda v. M/s. Cotspun Ltd.
- 1962 Union of India v. Delhi Cloth & General Mills
- 1988 Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co.
- 2017 M/s. Parle Agro (p) Ltd. v. Commissioner of Commercial Taxes, Trivandrum
- 2015 M/s. Coastal Paper Ltd. v. Commnr. of Central Excise, Visakhapatnam
- 2005 M/s. W.P.I.L. Ltd., Ghaziabad v. Commissioner of Central Excise, Meerut, U.P.
- 2007 Commissioner of Central Excise, Mumbai-iv v. M/s. Damnet Chemicals Pvt. Ltd. Etc.
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