https://www.taxtmi.com/caselaws?id=83074 Processing tobacco snuff by curing, pulverising, mixing, grinding, sieving and adding flavouring substances did not change its essential character where the product still consisted wholly of snuff tobacco. The text distinguishes snuff of tobacco from preparations containing snuff, treating the latter as a composite product in which snuff forms only part of the whole. It also states that an approved classification list may be modified and duty may be demanded for the back period under Section 11A as a consequence of that modification. The material therefore turns on tariff classification and the reach of consequential duty demand. en-us Fri, 18 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 13:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83074 Processing tobacco snuff by curing, pulverising, mixing, grinding, sieving and adding flavouring substances did not change its essential character where the product still consisted wholly of snuff tobacco. The text distinguishes snuff of tobacco from preparations containing snuff, treating the latter as a composite product in which snuff forms only part of the whole. It also states that an approved classification list may be modified and duty may be demanded for the back period under Section 11A as a consequence of that modification. The material therefore turns on tariff classification and the reach of consequential duty demand. Case-Laws Central Excise Fri, 18 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83074