No Section 4A Duty on Tobacco Pouches Under 10g for Lack of MRP Requirement

Shiva Tobacco Co. Vs Commissioner of Central Excise (CESTAT Chandigarh) In this case before the Customs, Excise and Service Tax Appellate Tribunal, multiple appeals were filed against an order confirming excise duty demands and penalties on manufacturers of branded chewing tobacco and “spit tobacco.” The dispute covered different periods and involved demands raised under Section 4A of the Central Excise Act, 1944. The appellants were engaged in manufacturing chewing tobacco classified under Tariff Heading 2404.41 (later 2403.99.10). Subsequently, they began manufacturing “spit tobacco,�...