Reserved On : 10/10/2025 Pronounced On : 19/12/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2407 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 2463 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 3629 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 3657 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 5014 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 5015 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No ✓

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PATEL PRODUCTS & ANR.

Versus UNION OF INDIA & ORS.

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Appearance:

MR MIHIR JOSHI, SENIOR ADVOCATE WITH MR DIGANT M POPAT, MR ANANDODAYA S MISHRA, MR ANAND NAINAWATI for the Petitioners MS HETVI H SANCHETI, MR ANKIT SHAH, MR MAUNIL YAJNIK, MR TIRTH NAYAK, MR NEEL P PAKHANI, MR C.B. GUPTA for the Respondent(s) No. 2,3 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI

CAV JUDGMENT

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned Senior Advocate Mr.Mihir Joshi with learned advocate Mr.Digant M. Popat, learned advocate Mr.Anandodaya S. Mishra and learned advocate Mr.Anand Nainawati for the respective petitioners and learned advocate Ms.Hetvi H. Sancheti, learned advocate Mr.Ankit Shah, learned advocate Mr.Maunil Yajnik, learned advocate Mr.Tirth Nayak, learned advocate Mr.Neel P. Lakhani and learned advocate Mr.C.B.Gupta for the respective respondents.

2. Rule returnable forthwith. Learned advocate Ms.Hetvi H. Sancheti, learned advocate Mr.Ankit Shah, learned advocate Mr.Maunil Yajnik, learned advocate Mr.Tirth Nayak, learned advocate Mr.Neel P. Lakhani and learned advocate Mr.C.B.Gupta waives service of notice of rule on behalf of the respective respondents.

3. This group of petitions pertain to issue of classification as to whether non fermented non liquored crushed tobacco leaves packed in small retail pouches as “Chewing tobacco” should be classified under Customs Tariff heading No.2401 -“unmanufactured tobacco ; Tobacco Refuse” or Custom Tariff Heading No.24039910-“chewing tobacco” attracting different rates of duty under the provisions of Goods and Services Tax Act, 2017 (For short “the GST Act”).

4. In view of similar issue raised in these petitions, same were heard analogously and are being disposed of by this common judgment.

FACTS:

5. Facts of Special Civil Application No.2407 of 2025 are that the petitioner is doing business of supplying raw, unmanufactured and unprocessed tobacco without lime tube under the brand name “OM SPECIAL PANDHARPURI TAMBAKKU NO.1” (here- in-after referred to as “the subject goods”) since 01.10.1990 after obtaining registration under the provisions of Central Excise Act, 1944 from the Jurisdictional Central Excise Department, Mumbai and thereafter obtaining registration from Anand, Gujarat on 10.05.2013. Jurisdictional Assistant Commissioner of Central Excise (Anand) issued a Certificate dated 07.08.2013 certifying the classification of the subject products under Tariff Heading 2401 under the Customs Excise Tariff Act, 1985 (for short ‘Tariff Act’). Pursuant to Circular bearing F. No. 81/5/2015-CX.3 dated 23.06.1987 issued by Central Board of Excise and Customs (CBEC) clarifying that unmanufactured tobacco merely broken by beating and then sieved and packed in retail packets with or without brand names for consumption by way of chewing tobacco would be classifiable under Tariff Head 24.01 of the Schedule to the Tariff Act as “unmanufactured tobacco; Tobacco Refuse”.

6. It is the case of the petitioner that Ministry of Finance vide letter bearing F.No.81/01/2015-CX-3 dated 01.04.2015 further clarified that “unmanufactured tobacco” sold in small packs under brand name would be classifiable under Chapter Sub Headi