https://www.taxtmi.com/caselaws?id=212779 A composite pouch sold as a single unit, containing separate portions of tobacco and pan masala, was treated as one marketed product for tariff classification. Applying Note 3 of Chapter 21, Note 6 of Chapter 24, and General Rule 2(a) of the First Schedule to the Central Excise Tariff Act, the essential character of the item was held to be pan masala containing tobacco, commonly known as gutkha or by another name. The components could not be split for separate treatment, and the tobacco portion could not be isolated to claim exemption under Entry 82 of Schedule I of the West Bengal Sales Tax Act, 1994. en-us Fri, 21 Jan 2011 00:00:00 +0530 Tue, 06 May 2014 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212779 A composite pouch sold as a single unit, containing separate portions of tobacco and pan masala, was treated as one marketed product for tariff classification. Applying Note 3 of Chapter 21, Note 6 of Chapter 24, and General Rule 2(a) of the First Schedule to the Central Excise Tariff Act, the essential character of the item was held to be pan masala containing tobacco, commonly known as gutkha or by another name. The components could not be split for separate treatment, and the tobacco portion could not be isolated to claim exemption under Entry 82 of Schedule I of the West Bengal Sales Tax Act, 1994. Case-Laws VAT and Sales Tax Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212779