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N.V.K. MOHAMMED ROWTHER & SONS vs. THE JOINT COMMISSIONER OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN

Pet. Counsel

R.raghavan

Res. Counsel

S.ragavendhre

Petitioner / Applicant	N.V.K. MOHAMMED ROWTHER & SONS
Respondent	THE JOINT COMMISSIONER OF GST & CENTRAL EXCISE
Court	Madras High Court
State	Tamilnadu
Date	Mar 2, 2021
Order No.	W.P(MD)No.13129 of 2020 And W.M.P.(MD)No.11025 of 2020
Citation	2021(3) TAXREPLY 3996
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ORDER
Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondent. 2.The petitioner is a manufacturer of betel nut product and he is dealing with the same in the name and style of “Roja Pakku”. The petitioner has been in the business for several years. There are a number of players in the said field. While the other manufacturers took the stand that the product in question will come under Chapter 8 of the Central Excise Tariff Act, 1985 and contested the stand of the department that the product will come under Chapter 21. The litigation was going in the Courts. Though similarly placed, the petitioner did not want to contest the matter and opted to be classified under Chapter 21. Eventually, the ligation ended in favour of the assessees. The Hon'ble Supreme Court in the decision reported in 2007 (210) E.L.T. 171 (S.C) (Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central Excise, Tirupathi) held ....