Prepared snuff classification under tariff heading 2404.60 upheld for flavoured, mentholated retail-pack sale.

Prepared snuff made from duty-paid raw snuff, after addition of flavouring substances and menthol and packing in retail packs, was classified under sub-heading 2404.60 rather than 2404.50. The classification followed an earlier Tribunal view that snuff mixed with perfumes, synthetic oil, essential oil and menthol and offered for consumer sale fell within sub-heading 2404.60. On that basis, the appellate classification was found consistent with the applicable tariff position and the Revenue's challenge failed.

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Issues: Whether prepared snuff obtained from duty-paid raw snuff, after addition of flavouring substances and menthol and packing in retail packs, was classifiable under sub-heading No. 2404.50 or under sub-heading No. 2404.60 of the Central Excise Tariff.

Analysis: The dispute was covered by an earlier Tribunal decision holding that snuff mixed with perfumes, synthetic oil, essential oil and menthol and packed for consumer sale fell under sub-heading No. 2404.60. The classification adopted by the appellate authority was consistent with that view, and no infirmity was found in it.

Conclusion: The classification under sub-heading No. 2404.60 was upheld and the Revenue's challenge failed.

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