https://www.taxtmi.com/caselaws?id=74745 Pan masala containing supari as the predominant ingredient and tobacco only in a minor proportion was not classifiable as chewing tobacco under Item No. 4(II)(5) of the First Schedule to the Central Excises and Salt Act. The governing test was whether tobacco was the main ingredient so as to confer the product its essential character as chewing tobacco; where tobacco was not principal, the residuary entry applied. A prior Tribunal ruling on a similar product and the Board's tariff advice both supported classification under Item No. 68, because the mere presence of duty-paid tobacco in pan masala did not by itself change the product's classification. en-us Tue, 06 Jan 1987 00:00:00 +0530 Fri, 10 Jun 2011 17:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74745 Pan masala containing supari as the predominant ingredient and tobacco only in a minor proportion was not classifiable as chewing tobacco under Item No. 4(II)(5) of the First Schedule to the Central Excises and Salt Act. The governing test was whether tobacco was the main ingredient so as to confer the product its essential character as chewing tobacco; where tobacco was not principal, the residuary entry applied. A prior Tribunal ruling on a similar product and the Board's tariff advice both supported classification under Item No. 68, because the mere presence of duty-paid tobacco in pan masala did not by itself change the product's classification. Case-Laws Central Excise Tue, 06 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74745