https://www.taxtmi.com/caselaws?id=52675 Law declared that gutkha is a tobacco product is binding for tariff purposes, so pan masala containing tobacco cannot continue to be treated as a Chapter 21 product. On that basis, the article falls under Chapter 24 of the Central Excise Tariff, which covers tobacco and manufactured tobacco substitutes, rather than Heading 2106. The operative effect is that classification follows the legal character of gutkha as tobacco, not the pan masala description in Chapter 21. en-us Thu, 22 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 11:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52675 Law declared that gutkha is a tobacco product is binding for tariff purposes, so pan masala containing tobacco cannot continue to be treated as a Chapter 21 product. On that basis, the article falls under Chapter 24 of the Central Excise Tariff, which covers tobacco and manufactured tobacco substitutes, rather than Heading 2106. The operative effect is that classification follows the legal character of gutkha as tobacco, not the pan masala description in Chapter 21. Case-Laws Central Excise Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52675