Addition of saccharine to scented supari does not change product identity and exemption remains available.

Addition of saccharine to flavoured or scented supari does not alter its essential character or create a new and distinct product. Applying that principle, the goods continue to be treated as scented supari and do not lose exemption under Notification No. 6/2003-C.E. Mere inclusion of a sweetening material is insufficient to deny the exemption where the basic identity of the product remains unchanged.

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Issues: Whether addition of saccharine to scented supari changes its character so as to deny exemption under Notification No. 6/2003-C.E.

Analysis: The addition of saccharine to flavoured or scented supari was held not to alter the essential character of the goods. The reasoning followed the principle that mere addition of a sweetening material does not bring about a new and distinct product. On that basis, the goods continued to remain scented supari and remained within the exemption claimed.

Conclusion: Addition of saccharine does not take scented supari out of the exempted category, and the exemption is available.

Ratio Decidendi: Mere addition of saccharine or similar sweetening material to scented supari does not create a new and distinct product for the purpose of denying exemption.

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