1999 (8) TMI 272

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....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. Learned Advocate Shri J.S. Agarwal appear....

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....n 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 sub-heading 2404.50. However, on going through....