https://www.taxtmi.com/caselaws?id=76162 Classification of pan masala containing tobacco under the Central Excise tariff could not be resolved by relying only on an earlier decision rendered in a different statutory context; the relevant tariff entries and the scheme of the applicable excise provisions had to be examined directly. The Tribunal's approach was therefore unsustainable because it did not analyse the competing tariff entries for pan masala and chewing tobacco. The impugned order was set aside and the matter was remanded for reconsideration under the correct tariff framework, without any merits determination on classification. en-us Tue, 08 Dec 2009 00:00:00 +0530 Sun, 13 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76162 Classification of pan masala containing tobacco under the Central Excise tariff could not be resolved by relying only on an earlier decision rendered in a different statutory context; the relevant tariff entries and the scheme of the applicable excise provisions had to be examined directly. The Tribunal's approach was therefore unsustainable because it did not analyse the competing tariff entries for pan masala and chewing tobacco. The impugned order was set aside and the matter was remanded for reconsideration under the correct tariff framework, without any merits determination on classification. Case-Laws Central Excise Tue, 08 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76162