Supreme Court · 2023 INSC 951 · Decided 20 October 2023
COMMR. of CEN. EXC. Ahmedabad v. M/S Urmin Products P. LTD. and Others
- Court
- Supreme Court of India
- Citation
- 2023 INSC 951 · [2023] 13 S.C.R. 573
- Case number
- CIVIL APPEAL No. 10159/2010
- Decided
- 20 October 2023
- Bench
- S. RAVINDRA BHAT, ARAVIND KUMAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A
Headnote
HEADNOTES Issues for consideration: The primary dispute in the present seven groups of appeals revolved around classifi cation of the product in question keeping in view two competing Central Excise Tariff Sub-Headings / entries i.e. under CET SH tobacco' or under CET SH 2403 9930 as 'zarda/ jarda scented tobacco'. Ancillary issues related to invoking of the proviso to Section 11A of the Central Excise Act, 1944 and declaration made r.6 of the 'Chewing Tobacco' and Unmanufactured Tobacco Packing
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