https://www.taxtmi.com/caselaws?id=110918 Pan masala containing tobacco was held classifiable under Heading 24.04 as a tobacco product, because the Tribunal applied the binding Supreme Court position that such goods fall within the tobacco tariff regime and cannot be placed under Chapter 21 for central excise purposes. On valuation, the assessee was entitled to treat the sale price as cum-duty price, and duty was to be recomputed after allowing the statutory deduction. The classification issue was decided for the Revenue, while limited relief was granted to the assessee on recomputation of duty. en-us Mon, 16 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 11:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110918 Pan masala containing tobacco was held classifiable under Heading 24.04 as a tobacco product, because the Tribunal applied the binding Supreme Court position that such goods fall within the tobacco tariff regime and cannot be placed under Chapter 21 for central excise purposes. On valuation, the assessee was entitled to treat the sale price as cum-duty price, and duty was to be recomputed after allowing the statutory deduction. The classification issue was decided for the Revenue, while limited relief was granted to the assessee on recomputation of duty. Case-Laws Central Excise Mon, 16 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110918