(A.K. Sikri and Rohinton Fali Nariman, JJ.) Commissioner of Central Excise, Ahemadabad-II __________ Appellant v. M/s. Borsad Tobacco Co. (P) Ltd. _____________________ Respondent Civil Appeal No. 3207 of 2006, decided on March 8, 2016 With Civil Appeal Nos. 5072-5073 of 2013 The Order of the court was delivered by Order 1. The dispute in these appeals is as to whether the product manufactured by the assessee known as “Shahin Masheri” also referred as “Shahin Bhajki Masheri” is to be classified as tooth powder under Chapter Heading 3306.10 as claimed by the assessee or as tobacco product under Chapter Heading 2204.99 as claimed by the Revenue. 2. We find that the issue is no more res integra inasmuch as in respect of the same product manufactured by the assessee herein, this very issue arose under the Customs Act wherein this Court held that the product is to be classified as tooth powder falling under Chapter Heading 3306.10. 3. The appeals, therefore, have no merit and are, accordingly, dismissed. ———
