PICK PACK FLAVOURS Vs. CCE

JUDGEMENT

(1.) THE instant appeals relate to the demands of Additional Duty of Excise (in lieu of Sales Tax) (A.E.D. for short) in respect of chewing tobacco cleared by the appellants during the period June 1997 to October 1998 and for March 1998. The appellants plead that they were not liable to the said duty on account of exemption from A.E.D. introduced with effect from 7.5.97 by Notification No. 28/97 -CE dated 7.5.95.

(2.) WE have perused the contents of the said notification. The said notification provides full exemption from A.E.D. to chewing tobacco in following terms "Chewing tobacco and preparations containing chewing tobacco, other than those bearing a brand name, which are exempt from the whole of duty of excise vide Notification No. 16/97 -Central Excise dated the 1st April, 1997."