https://www.taxtmi.com/caselaws?id=47048 Scented supari was treated as pan masala for tariff purposes because Chapter 21 Note 3 described pan masala as a preparation containing betel nut with one or more ingredients such as lime, katha, cardamom, copra, menthol or tobacco, and the product contained betel nut with menthol. Heading 2106 was identified as the main pan masala heading, and Heading 2106.90 covered other pan masala products not falling within the specific sub-headings. The Court rejected reliance on a general nut-based entry because the more specific tariff description governed classification, and the classification under Heading 2106.90 was upheld. en-us Fri, 19 Mar 2004 00:00:00 +0530 Mon, 26 Jul 2010 16:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47048 Scented supari was treated as pan masala for tariff purposes because Chapter 21 Note 3 described pan masala as a preparation containing betel nut with one or more ingredients such as lime, katha, cardamom, copra, menthol or tobacco, and the product contained betel nut with menthol. Heading 2106 was identified as the main pan masala heading, and Heading 2106.90 covered other pan masala products not falling within the specific sub-headings. The Court rejected reliance on a general nut-based entry because the more specific tariff description governed classification, and the classification under Heading 2106.90 was upheld. Case-Laws Central Excise Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47048