In Brief
The Commissioner of Central Excise appealed against a classification ruling regarding 'Shahin Masheri', a product manufactured by Borsad Tobacco Co. The Revenue argued it should be classified as a tobacco product (Chapter Heading 2204.99), while the assessee claimed it was tooth powder (Chapter Heading 3306.10). The Supreme Court dismissed the appeal, holding that the matter was settled by an earlier judgment under the Customs Act that had already classified the same product as tooth powder. The classification issue was therefore not open for re-litigation."
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