M/S.A.M.Abdul Rahiman Rowther And Co. vs. Assistant Commissioner
Facts
The appellant, M/s.A.M.Abdul Rahiman Rowther & Co., challenged an order dated 24.10.2024 passed in W.P.(MD)No.12724 of 2020 by the Assistant Commissioner of GST & Central Excise. The appellant sought to reclassify their product, unmanufactured tobacco, under heading 2401 20 90 of the Customs Tariff. The appellant contended that the classification should consider the nature and process adopted, relevant HSN explanatory notes, and judicial pronouncements. The writ appeal was filed against the order of the learned Single Judge. The present judgment refers to a previous order made in WA(MD)No.746 of 2025.
Held
The Court held that the order impugned in the writ petition and the order of the learned Single Judge assailed in the writ appeal are set aside. The Court found that so long as the appellants confine their activity to what was approved in the 'Pachiappa Chettiar case', their product would fall under CETH 2401 20 90. Consequently, the writ petition and the writ appeal were allowed. The operative direction was to set aside the impugned orders and allow the writ petition and appeal, with the product being classified under CETH 2401 20 90, subject to the condition of confining activities as approved in the cited case. No issue was expressly left undecided.
Key Issues
1. Whether the appellant's product, unmanufactured tobacco, should be classified under heading 2401 20 90 of the Customs Tariff, considering its nature, process, HSN explanatory notes, and judicial pronouncements? (Mixed question of law and fact, concerning classification under the Customs Tariff Act and GST provisions). Contentions: Petitioner/Appellant: Argued that their unmanufactured tobacco product should be classified under heading 2401 20 90. Relied on the nature and process adopted, relevant HSN explanatory notes, and judicial pronouncements, specifically referencing the 'Pachiappa Chettiar case'. Respondent/Revenue: The judgment does not record specific arguments made by the respondent.
AI-generated summary — verify with the full judgment below
1 W.A.(MD)NO.269 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT RESERVED ON : 01.08.2025 PRONOUNCED ON : 17.04.2026 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN AND THE HON'BLE MR.JUSTICE K.RAJASEKAR W.A.(MD)No.269 of 2025 AND C.M.P.(MD)No.1915 of 2025 M/s.A.M.Abdul Rahiman Rowther & Co., Rep. By its Managing Partner, Mr.A.R.Jinnah Mohammed, No.4 Old Palace Building, Pallavan Kulam, Pudukkottai – 622 001. ... Appellant / Petitioner Vs.
The Assistant Commissioner, O/o.the Assistant Commissioner of GST & Central Excise, Pon Nagar, Medical College road, Thanjavur – 613 007. ... Respondent / Respondent Prayer: Writ Appeal filed under Clause 15 of Letters Patent, to set aside the order dated 24.10.2024 in W.P.(MD)No.12724 of 2020 and allow the writ appeal and to reclassify and declare the appellant's products viz., unmanufactured Tobacco under heading 2401 20 90 of the Customs Tariff considering the nature and process adopted, relevant HSN explanatory notes, Judicial pronouncements and the submissions made by the appellants, both written and oral, during the hearing. (Prayer
The judgment continues below.
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