https://www.taxtmi.com/caselaws?id=88853 Preparations containing snuff of tobacco were treated as classifiable under sub-heading 2404.60 of the Central Excise Tariff Act, 1985, following the Tribunal's earlier view on the same product and consistent treatment in the assessee's own case. The refund claim had to be examined under the amended Section 11B of the Central Excise Act, 1944, including whether the incidence of duty had been passed on to customers. The classification was affirmed in favour of the assessee, while the refund issue was remanded for fresh adjudication on unjust enrichment and statutory compliance. en-us Fri, 08 May 1998 00:00:00 +0530 Wed, 21 Sep 2011 17:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88853 Preparations containing snuff of tobacco were treated as classifiable under sub-heading 2404.60 of the Central Excise Tariff Act, 1985, following the Tribunal's earlier view on the same product and consistent treatment in the assessee's own case. The refund claim had to be examined under the amended Section 11B of the Central Excise Act, 1944, including whether the incidence of duty had been passed on to customers. The classification was affirmed in favour of the assessee, while the refund issue was remanded for fresh adjudication on unjust enrichment and statutory compliance. Case-Laws Central Excise Fri, 08 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88853