1998 (5) TMI 92

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....Appellants. Shri Harbans Singh, Advocate for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  These two appeals involve the issue of classification of preparations containing snuff of tobacco in any proportion. The period of dispute in Appeal No. E/4669/91-D is 1-12-1989 to 6-2-1990, while the period covered in the second case is from August, 1990 to December, 1990. ....

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....tal Representative and Shri Harbans Singh, learned Counsel. We find that the issue of classification of this type of product i.e. `snuff of Tobacco' has been decided by the Tribunal by the majority view in the case of M/s. Lachman Dass Behari Lal v. The Collector of Central Excise, New Delhi (Final Order Nos. E/103-104/94-D, dated 18-2-1994. In this case the Tribunal by a majority view held that t....