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The Supreme Court while adjudicating a matter wherein the Assesssee deliberately misclassified the ‘Zarda’ produced by it as ‘Chewing Tobacco’ for evading payment of a high duty as applicable to.

Justice aravind kumarJustices ravindraSupreme courtCentral excise departmentMs urmin productsp ltdChewing tobaccoCentral excise actCentral excise tariff actCentral excise tariff sub headingShow cause noticeChewing tobaccoEntral excise act 1944Ommr of cen exc ahmedabad vms urmin products