Changing Classification of  ‘Chewing Tobacco’ Instead of ‘Scented Zarda/Jarda Tobacco’ as Change brought in Central Excise Duty Rate: Supreme Court Sets aside Penalty initiated on  Misdeclaration [Read Order]

Changing Classification -Chewing Tobacco-Instead - Tobacco- Central Excise Duty Rate-Supreme Court - Penalty -  Misdeclaration-TAXSCAN

While considering a bunch of appeals, the Supreme Court of India, set aside the penalty initiated against misdeclaration under the Central Excise Act, 1944 changing the classification of ‘chewing tobacco’ instead of ‘scented zarda/jarda tobacco’ as the change brought in the Central Excise Duty rate. A show cause notice stating that the assessee had been…

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