Customs, Excise and Gold Tribunal - Delhi
Collector Of C. Ex. vs Dena Snuff Pvt. Ltd. on 19 August, 1999
Equivalent citations: 2000ECR123(TRI.-DELHI), 2000(115)ELT642(TRI-DEL)
ORDER
P.C. Jain, Vice President
1. The question involved in the present case is whether preparation of snuff as manufactured by the respondents herein is to be classified under Tariff sub-heading 2404.50 which includes within itself snuff of tobacco or under sub-heading 2404.60 which pertains to "preparation containing snuff in any proportion".
2. Learned Advocate Shri J.S. Agarwal appearing for the respondent submits at the out-set that this issue stands decided by the Tribunal in the case of Lachman Dass Behari Lal, reported in 1994 (71) E.L.T. 728 in the respondent's favour upholding the classification under Tariff sub-heading 2404.60. He however, fairly conceded that Revenue's appeal against the said judgment has been admitted by the Apex Court as reported in 1996 (86) E.L.T. A 217 (S.C.). On a query from the Bench he pointed out that the Apex Court has not stayed the order of the Tribunal in the case of Lachman Dass Behari Lal and the ruling of the Tribunal in the said case will hold field. He, therefore, prays for dismissal of appeal of the Revenue.
3. Learned SDR Shri K. Srivastava appearing for the Revenue submitted that the fact that Revenue's appeal has been admitted by the Apex Court indicates that the Tribunal's judgment is highly arguable in the case of Lachman Dass Behari Lal. He also submits that there is a Board's Circular No. 37/90-CX. 3, dated 17-7-1990 which clarifies that snuff containing additional constituents like flavour will not change the classification to Tariff sub-heading 2404.60 from sub-heading 2404.50. However, on going through the Trade Notice mentioned above relied upon by the SDR, we find that the Board has not given any reason why the classification will not get changed. In the absence of any reason, we cannot comment on the Board's circular. Consequently, following the judgment of the Tribunal in the case of Lachman Das Behari Lal and in the absence of any stay order by the Apex Court while admitting the Revenue's appeal against the said judgment by the Apex Court, we dismiss this appeal by the Revenue.