Central Excise - 'Snuff of tobacco' having added ingredients - Whether classificable under sub-heading 2404.50 or 2404.60/- Clarification regarding - Central Excise - 37/90-CX.3

Central Excise - 'Snuff of tobacco' having added ingredients - Whether classificable under sub-heading 2404.50 or 2404.60/- Clarification regarding Circular No. 37/90-CX.3 Dated 17-7-1990 [From F. No. 112/19/90-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - 'Snuff of tobacco' having added ingredients - Whether classificable under sub-heading 2404.50 or 2404.60/- Clarification regarding. A doubt has been expressed regarding the classification of the product 'snuff of tabacco' Central Excise Tariff. 2. The matter was discussed in the second North Zone Tariff Conference held at Manali on the 7th and 8th June, 1990. It was reported that the product 'snuff of tobacco' was obtained out of snuff in which other ingredients like perfume, scent and menthol, classifiable under sub-heading No. 2404.50 or, as a 'preparation of snuff of tobacco' classifiable under sub-heading No. 2404.60. 3. The Conference felt that 'snuff of tobacco' did not change in character even after ingredients like perfume, scent and menthol were added to it. It was scented snuff only and nothing else. The Conference was, therefore, of the view that the product 'snuff of tobacco' containing ingredients like perfume, scent and menthol was nothing but 'snuff of tobacco' and was classifiable under sub-heading No. 2404.50 of the CET. 4. The Board agrees with the above views of the Conference. Accordingly, it is clarified that 'snuff of tobacco' containing ingredients like perfume, scent and menthol is nothing but 'snuff of tobacco' and classifiable under sub-heading No. 2404.50 of the First Schedule to the Central Excise Tariff Act, 1985. 5. The above clarification may be brought to the notice of the lower field formations and the trade interests also may be suitably advised. 6. All pending assessments may be finalised on the above basis.