CESTAT Delhi Sets Aside Excise Demand as Department Had Consistently Classified Product as Chewing Tobacco

Rajan Jhiriwal Vs Additional Director General (Adjudication) (CESTAT Delhi) The appeals before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, challenged an order dated 31.01.2022 passed by the Additional Director General (Adjudication), New Delhi. The principal issue concerned the classification of products marketed under the “MAMA” brand. The department had classified the products as “zarda scented tobacco” under Central Excise Tariff Item (CETI) 2403 99 30 and consequently confirmed demands of central excise duty, interest, and penalties. The ...