In Brief
The Commissioner of Central Excise sought to classify a product called "Shahin Masheri" as a tobacco product for excise duties. The manufacturer (assessee) claimed it should be classified as tooth powder. The Supreme Court found the issue was already settled in an earlier Customs Act case involving the same product, where the Court had determined it was tooth powder. Relying on that prior decision, the Court dismissed the Revenue's appeal, upholding the tooth powder classification.
The lawyer headnote and full judgment text are available to registered users.