https://www.taxtmi.com/caselaws?id=95229 Further processing of duty-paid bulk snuff by adding flavouring substances, menthol and oils, then packing and labelling it for retail sale, takes the product out of the snuff entry and into the entry for preparations containing snuff of tobacco. Prior Tribunal authority was followed, and the contrary view was rejected. The practical effect is that retail-packaged, flavoured snuff is classified under sub-heading 2404.60 rather than 2404.50, with the classification adopted by the lower authorities set aside and relief granted subject to unjust enrichment. en-us Tue, 14 Nov 2000 00:00:00 +0530 Fri, 09 Dec 2011 10:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95229 Further processing of duty-paid bulk snuff by adding flavouring substances, menthol and oils, then packing and labelling it for retail sale, takes the product out of the snuff entry and into the entry for preparations containing snuff of tobacco. Prior Tribunal authority was followed, and the contrary view was rejected. The practical effect is that retail-packaged, flavoured snuff is classified under sub-heading 2404.60 rather than 2404.50, with the classification adopted by the lower authorities set aside and relief granted subject to unjust enrichment. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95229