Tariff classification of scented supari as pan masala prevailed over a general nut-based entry under the excise tariff.

Scented supari was treated as pan masala for tariff purposes because Chapter 21 Note 3 described pan masala as a preparation containing betel nut with one or more ingredients such as lime, katha, cardamom, copra, menthol or tobacco, and the product contained betel nut with menthol. Heading 2106 was identified as the main pan masala heading, and Heading 2106.90 covered other pan masala products not falling within the specific sub-headings. The Court rejected reliance on a general nut-based entry because the more specific tariff description governed classification, and the classification under Heading 2106.90 was upheld.

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Issues: Whether scented supari or sugandha supari was correctly classified under Tariff Heading 2106.90 of the Central Excise Tariff Act, 1985 as pan masala.

Analysis: Chapter 21 Note 3 treated pan masala as a preparation containing betel nuts with one or more ingredients such as lime, katha, cardamom, copra, menthol or tobacco. The Court held that the product contained betel nut with menthol and therefore answered the description of pan masala. It further held that Heading 2106 was the main heading for pan masala and that Heading 2106.90 covered other kinds of pan masala not falling within the specific sub-headings. The assessee's reliance on a general nut-based entry was rejected because the more specific tariff entry for pan masala governed the classification.

Conclusion: Scented supari was held to fall under Tariff Heading 2106.90, and the Tribunal's classification was upheld.

Ratio Decidendi: For tariff classification, a more specific heading covering the commercial description of the product prevails over a general heading, and a preparation containing betel nut with qualifying ingredients may fall within the pan masala entry even without tobacco.

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