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Documents citing Dharampal Satyapal Limited vs The Commercial Tax Officer on 13 April, 2009

Joshy K.V vs State Of Kerala

16. Learned counsel also referred to judgment of Delhi High Court in Ram Babu Rastogi & Ors. v. State Through Food Inspector (PFA), Government of NCT of Delhi [Crl.M.C.No.1360 of 2011] to contend that chewing tobacco is not a 'food product' and a Division Bench of Madras High Court in Dharampal Satyapal Ltd. v. Commercial Tax Officer, Coimbatore [2009 (243) ELT 179] in order to contend that the above products are treated as distinct and different items.
Kerala High Court Cites 20 - Cited by 0 - A Shaffique - Full Document

Joshy K.V vs State Of Kerala

16. Learned counsel also referred to judgment of Delhi High Court in Ram Babu Rastogi & Ors. v. State Through Food Inspector (PFA), Government of NCT of Delhi [Crl.M.C.No.1360 of 2011] to contend that chewing tobacco is not a 'food product' and a Division Bench of Madras High Court in Dharampal Satyapal Ltd. v. Commercial Tax Officer, Coimbatore [2009 (243) ELT 179] in order to contend that the above products are treated as distinct and different items.
Kerala High Court Cites 20 - Cited by 0 - A Shaffique - Full Document

M/S Gahoi Foods Pvt. Ltd vs Cce, Indore (M.P.) on 6 August, 2010

4.4 In this case, while heading 2106.00 covered Pan masala during the period of dispute, Chapter note 3 to Chapter 21 defined the term Pan masala as  any preparation containing betel nuts and any one or more of the ingredients namely lime, katha (catechu) and tobacco, whether or not containing other ingredients such as cardamom, copra and menthol. This chapter note 3 expanded the scope of the term Pan masala to include the Pan masala containing tobacco. It is only w.e.f. 1/3/2001 that chapter note 3 of Chapter 21 was amended to exclude the Pan masala containing tobacco and in Chapter 24, a specific Sub-heading 2404.49 for Pan Masala containing tobacco was inserted. Therefore, during the period of dispute, Pan masala containing tobacco, by virtue of Chapter note 3 to Chapter 21 was specifically covered by Sub-heading 2106.00, while during that period, Sub-heading 2404.40 covered  chewing tobacco and preparations containing chewing tobacco. Since Pan masala containing tobacco was more specifically covered by Sub-heading 2106.00 and a heading which provides the most specific description shall be preferred to the heading providing a general description, we hold that during the period of dispute, the Pan masala containing tobacco i.e. Gutka was correctly classifiable under Sub-heading 2106.00 of the tariff. We find that while Honble Supreme Court in the remand order has specifically observed that its judgment in case of Kothari Products Ltd. vs. Government of Andhra Pradesh (supra) is not applicable to the facts of this case, Honble Madras High Court in case of Dharampal Stayapal Ltd. vs. Commercial Tax Officer, Coimbatore reported in 2009 (243) E.L.T.  179 (Mad.) has held that though w.e.f. 1/3/2001 chewing tobacco and Pan masala containing tobacco are in the same heading, chewing tobacco does not include and never included Pan masala containing tobacco and but for inclusion of Pan masala containing tobacco in Chapter 24 (Sub-heading 2404.49) of Central Excise Tariff w.e.f. 1/3/01, it would have been covered by heading 2106.00.
Custom, Excise & Service Tax Tribunal Cites 9 - Cited by 1 - Full Document
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