Per Shri T.P. Nambiar :

This is an appeal filed by the appellant against the orders passed by the Commissioner (Appeals) in order No. 421/97 dt. 31.3.1997. In terms of that order, he upheld the orders passed by the Asst. Commissioner, holding that the writings, marks etc. on the cartons show that this unmanufactured Tobacco is a preparation of M/s. BAT (UK and Export) Ltd., specifically made for M/s. ITC Ltd. and they are classifiable under 2401.90 as "branded unmanufactured Tobacco".

2. The brief facts of the case as mentioned in the order-in-original are that the appellant M/s. ITC Ltd., Bangalore have imported 13248 Kgs of unmanufactured tobacco for CF value of £ 65,768/- from BAT (UK and Export) Ltd., England. The CHA of the importer, namely M/s. Royal Agencies have filed the Bill of Entry No. 5783 dt. 21.1.97 for the clearance of the imported goods. Goods were examined on first appraisement. The assessing officer also inspected the goods.

The imported goods namely unmanufactured tobacco are packed in 288 thick cardboard cartons. Three distinctive writings are available on the outside of the cartons. One such writing is "BATUKE" which is printed in bold letters. Another writ