Snuff classification under tariff headings followed earlier tribunal ruling; pending Supreme Court appeal and board circular did not change it.

Snuff classification under Tariff sub-heading 2404.50 versus 2404.60 turned on whether the product was tobacco snuff or a preparation containing snuff. The Tribunal followed its earlier ruling in favour of the assessee and did not accept the Revenue's contrary classification. The pending Supreme Court admission of the Revenue's challenge did not alter the position because no stay had been granted. The Board circular relied upon by the Revenue was also not treated as decisive, as no supporting reasons were given for the classification view.

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Issues: Whether snuff prepared by the respondent was classifiable under Tariff sub-heading 2404.50 as snuff of tobacco or under Tariff sub-heading 2404.60 as a preparation containing snuff in any proportion.

Analysis: The Tribunal followed its earlier decision on the same classification issue, in which the respondent's position had been accepted. The Revenue's appeal against that earlier decision had been admitted by the Supreme Court, but no stay of the Tribunal's order had been granted. The Board circular relied upon by the Revenue was not treated as decisive, as no reasons were given in support of the asserted classification view.

Conclusion: The snuff was not held classifiable under Tariff sub-heading 2404.50 as urged by the Revenue; the Tribunal applied its earlier ruling and dismissed the Revenue's appeal.

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