https://www.taxtmi.com/caselaws?id=75209 Pan Masala containing tobacco (Gutkha) was treated as commercially and legally distinct from chewing tobacco for tariff classification. The Court read the chewing tobacco entry in Chapter 24 restrictively, applied the commercial understanding test and tariff classification principles, and preferred the more specific description over the general one. On the historical text of the tariff and the later insertion of a separate entry for pan masala containing tobacco, Gutkha was classifiable under Chapter 21 for the relevant period, not under Chapter 24. The challenge to the tax levy therefore failed. en-us Mon, 13 Apr 2009 00:00:00 +0530 Mon, 14 Apr 2014 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75209 Pan Masala containing tobacco (Gutkha) was treated as commercially and legally distinct from chewing tobacco for tariff classification. The Court read the chewing tobacco entry in Chapter 24 restrictively, applied the commercial understanding test and tariff classification principles, and preferred the more specific description over the general one. On the historical text of the tariff and the later insertion of a separate entry for pan masala containing tobacco, Gutkha was classifiable under Chapter 21 for the relevant period, not under Chapter 24. The challenge to the tax levy therefore failed. Case-Laws Central Excise Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75209