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Case Law Details

Case Name : Tej Ram Dharam Paul Vs Commissioner of Central Goods (CESTAT Chandigarh)
Related Assessment Year :
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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 P

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