roll of tobacco wrapped in any substance containing tobacco, which, by reason of its appearance, the type of tobacco used in the filter ... includes the making of cigarettes, cigars, cheroots, beedis, cigarette tobacco, pipe tobacco, hookah tobacco, chewing tobacco, pan masala or any chewing material having tobacco
making of cigarettes,
14
cigars, cheroots, beedis, cigarette tobacco, pipe tobacco,
hookah tobacco, chewing tobacco, pan masala or any
chewing material having tobacco ... Cigars,
3. Cheroots,
4. Beedis,
5. Cigarette tobacco, pipe tobacco and hookah tobacco,
6. Chewing tobacco,
7. Snuff,
8. Pan masala or any chewing material
Cigars
3. Cheroots
4. Beedis
5. Cigarette tobacco, pipe tobacco and hookah
tobacco
6. Chewing tobacco
7. Snuff
8. Pan masala or any chewing material ... question
does not contain Gutka or Pan Masala. It is chewing tobacco. It is not a
food product. It can come only under the purview
said Schedule, namely, cigarettes; cigars; cheroots; beedis; cigarette tobacco, pipe tobacco and hookah tobacco; chewing tobacco and snuff were exactly the same as in Item ... tobacco can be either in the form of smoking tobacco or in the form of smokeless tobacco. Smokeless tobacco (ST) can either be chewed
manufactured tobacco" in Class 34 but its use is confined to cigarettes, another manufacturer of making tobacco, cigars, snuff, or chewing tobacco ... forms of manufactured tobacco should be registered under a single entry "manufactured tobacco" in class 34. Though cigarettes and chewing tobacco cannot
Zarda Udyog were
the three assessees engaged in the manufacture of Chewing
Tobacco (Final Product) falling under sub-heading 2404.40 of
Tariff ... appellants submitted that they were
engaged in the activity of manufacturing chewing tobacco,
which was an excisable product on which they have been
paying duty
benefit of proforma/modvat
credit in respect of the chewing tobacco kimam, is the question
which arises for determination in these civil appeals filed ... Delhi
was found engaged in the manufacture of compound (kimam)
containing chewing tobacco under sub-heading
2404.40/2404.49. The assessee, a partnership firm
Excise duty paid on raw tobacco-Raw
tobacco processed and sold as chewing tobacco-Excise duty
whether to be deducted from turnover of chewing tobacco ... Swastik Tobacco Factory, is a dealer
in tobacco. It purchased raw tobacco; by processing it in a
prescribed manner, converted it into chewing tobacco
respondent, M/s Shiva Tobacco Company, both manufacture and sell chewing tobacco. Chewing tobacco manufactured/sold by the appellant is marketed under the trade mark ... Udta Panchhi' and the chewing tobacco manufactured/sold by the respondent is marketed under the brand name 'Panchhi Chaap'.
2. The respondent
registration of trade-marks, all classes of tobacco, whether smoking tobacco or chewing tobacco or cigarettes or cigars, etc., would be classified under one head ... chewing tobacco in India whether from imported tobacco or from tobacco grown in India. So even if the customer wrongly believed that chewing tobacco
