https://www.taxtmi.com/caselaws?id=52675 Pan masala containing tobacco, commonly known as gutkha, is classifiable under Chapter 24 of the Central Excise Tariff as a tobacco product rather than under Heading 2106 in Chapter 21. Although the Chapter 21 product description and Note 3 covered pan masala containing tobacco at the relevant time, the Supreme Court's declaration that gutkha is a tobacco product under the Additional Duties of Excise framework governs classification. That declaration is binding under Article 141 of the Constitution, requiring treatment of gutkha within the tariff chapter for tobacco and manufactured tobacco substitutes. 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 Pan masala containing tobacco, commonly known as gutkha, is classifiable under Chapter 24 of the Central Excise Tariff as a tobacco product rather than under Heading 2106 in Chapter 21. Although the Chapter 21 product description and Note 3 covered pan masala containing tobacco at the relevant time, the Supreme Court's declaration that gutkha is a tobacco product under the Additional Duties of Excise framework governs classification. That declaration is binding under Article 141 of the Constitution, requiring treatment of gutkha within the tariff chapter for tobacco and manufactured tobacco substitutes. Case-Laws Central Excise Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52675