‘Maha Pasand Jarda Scented Tobacco’ is chewing tobacco and not jarda scented tobacco

Tej Ram Dharam Paul Vs Commissioner of Central Goods (CESTAT Chandigarh)

Held that the pouches of ‘Maha Pasand Jarda Scented Tobacco’ describes the product as ‘chewing tobacco’ and in Trade Parlance also it is known as ‘Chewing Tobacco’ only. Hence, the same is classified as chewing tobacco and not jarda scented tobacco

Facts-

The issue involved in this appeal relates to classification of the goods manufactured i.e. ‘Maha Pasand Jarda Scented Tobacco’ by the appellants as to whether that product is chewing tobacco classifiable under heading 24039910 as claimed by the appellants or its jarda scented tobacco classifiable under heading 24039930 as claimed by the revenue?

Conclusion-

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