Haji K.P.M.Abdul Kareem (Prop: Kuruvi Mark Special Tobacco) Vs Assistant Commissioner
Date: October 23, 2024
Subject Matter
Unilateral Classification Change to Evade Compensation Cess Not Permissible for Tobacco Products
Summary
The High Court dismissed the petitions challenging the classification of "chewing tobacco" products. The court upheld the demand and levy of Compensation Cess, ruling that petitioners cannot unilaterally change product classification to gain a lower…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioners in W.P.(MD)Nos.10565, 12626, 12689, 12724, 12835 and 15533 of 2020 and 5414 of 2021 have challenged the Orders-in-Originals, dated 31.03.2020. The petitioners in W.P.(MD)No.13023 of 2020 and W.P.(MD)No.12813 of 2021 have challenged the Orders-in-Originals, dated 30.03.2020 and 30.04.2020, respectively. 2. The dispute in these cas…