Page 56 - ELT_1st August 2020_Vol 373_Part 3

A94 EXCISE LAW TIMES [ Vol. 373

Appeal admitted.
Tag with Civil Appeal No. 6142 of 2019.
As an interim arrangement, the applicant-appellant is directed to de-
posit remaining 50 per cent of duty amount (after adjusting amount already
deposited by the appellant), before the Tribunal within four weeks from to-
day. That will be without prejudice and subject to the outcome of the pend-
ing appeal.
On such deposit, bank guarantee given by the appellant may stand
discharged after hearing the respondents.
Subject to above, there shall be interim stay of the impugned order.
Issue notice on stay application, returnable three weeks. Liberty to
serve the Standing Counsel for the respondents. Dasti in addition.”
The Appellate Tribunal in its impugned order had held that in view of
Larger Bench of Tribunal decision in 2018 (360) E.L.T. A193 (Tri. - LB), imported
Optical Fiber Cable is appropriately classifiable under Heading 9001 of Customs
Tariff Act, 1975 and not under Heading 8544 ibid. Earlier, the issue was referred
to Larger Bench due to divergent of decisions of Tribunal. Fine and penalty im-
posed on importer was set aside.
REPRESENTED BY : Ms. Charanya Lakshmikumaran, AOR, Mr. V.
Laxmikumaran and Mr. Aditya Bhattacharya,
Advcoates, for the Petitioner.

(1) Tobacco — Re-classification of goods from Chewing
Tobacco to Jarda Scented Tobacco, whether sustaina-
ble?

(2) Assessment under Chewing Tobacco and unmanufac-
tured Tobacco Packing Machine (Capacity Determi-
nation and Collection of Duty) Rules, 2010, scope of

The Supreme Court Bench comprising Hon’ble Dr. Justice D.Y. Chandra-
chud, Hon’ble Mr. Justice Hemant Gupta and Hon’ble Mr. Justice Ajay Rastogi
on 26-5-2020 after condoning the delay issued notice the Civil Appeal Diary No.
3521 of 2020 filed by Dharampal Premchand Ltd. against the CESTAT Final Or-
der Nos. 71884-71894/2019, dated 6-11-2019 as reported in 2020 (373) E.L.T. 423
(Tri. - All.) (Dharampal Premchand Ltd. v. Commissioner). While issuing the notice,
the Supreme Court passed the following order :
“Delay condoned.
Issue notice.
Tag with Civil Appeal Diary No. 3492/2020.”
The Appellate Tribunal in its impugned order had held that re-
classification of goods by Department from Chewing Tobacco to Jarda Scented
Tobacco was sustainable legally as well as factually. It was held that legally there
is no estopple against taxation matters and re-classification ibid was done pro-
spectively and there was no demand for past clearances. Factually it was estab-
lished that goods manufactured by assessee were in fact Jarda Scented Tobacco.
It was established that second unit of same assessee was manufacturing same

EXCISE LAW TIMES  1st August 2020  56