Zarda/jarda scented tobacco not being specified under MRP based assessment had to be assessed u/s 4 of CE Act

Commr. of Cen. Exc. Ahmedabad Vs Urmin Products P. Ltd. (Supreme Court of India) Supreme Court held that Notification No. 2 of 2006 dated 01.03.2006 didn’t specify the goods falling under CET SH 2403 9930, i.e., ‘zarda/jarda scented tobacco’, but it covers the goods falling under CET SH 2403 9910 i.e., ‘chewing tobacco’. Thus zarda/jarda scented tobacco not having been specified under MRP­ based assessment under Section 4A of the CE Act, the goods had to be necessarily assessed under Section 4 of the CE Act. Facts- The assessee classified the product manufactured as ‘chewing tobac...