1999 (8) TMI 272

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....dvocate, for the Respondent. [Order per : P.C. Jain, Vice President]. - The question involved in the present case is whether preparation of snuff as manufactured by the respondents herein is to be classified under Tariff sub-heading 2404.50 which includes within itself snuff of tobacco or under sub-heading 2404.60 which pertains to "preparation containing snuff in any proportion". 2.&emsp....

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.... that the fact that Revenue's appeal has been admitted by the Apex Court indicates that the Tribunal's judgment is highly arguable in the case of Lachman Dass Behari Lal. He also submits that there is a Board's Circular No. 37/90-CX. 3, dated 17-7-1990 which clarifies that snuff containing additional constituents like flavour will not change the classification to Tariff sub-heading 2404.60 from su....