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<h1>Tribunal classifies flavoured pan masala under sub-heading 2106.90 due to betelnuts.</h1> The Tribunal ruled in favor of the appellant, classifying flavoured pan masala under sub-heading 2106.90 due to the presence of betelnuts, in line with a ... Clasification The case involved the classification of flavoured pan masala under sub-heading 2106.90. The Tribunal ruled in favor of the appellant based on evidence of betelnuts in the product, following a previous decision upheld by the Supreme Court. The product was classified under sub-heading 2106.90 of the Central Excise Tariff Act.