https://www.taxtmi.com/caselaws?id=90808 Flavoured pan masala was treated as classifiable under sub-heading 2106.90 of the Central Excise Tariff Act, 1985 rather than 2107.91. The Tribunal followed its earlier majority ruling on the same product classification, which had been upheld by the Supreme Court, and found no positive evidence from the Department to displace the assessee's case. Purchase bills for betelnuts and the Chemical Examiner's report indicating vegetable matter supported the conclusion that the goods contained betelnuts or supari, bringing them within the claimed tariff entry. en-us Mon, 09 Nov 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90808 Flavoured pan masala was treated as classifiable under sub-heading 2106.90 of the Central Excise Tariff Act, 1985 rather than 2107.91. The Tribunal followed its earlier majority ruling on the same product classification, which had been upheld by the Supreme Court, and found no positive evidence from the Department to displace the assessee's case. Purchase bills for betelnuts and the Chemical Examiner's report indicating vegetable matter supported the conclusion that the goods contained betelnuts or supari, bringing them within the claimed tariff entry. Case-Laws Central Excise Mon, 09 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90808