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TMI Blog1987 (1) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... sident]. - The issue arising for determination in this appeal is whether the product named Kapoori Tambaku Pan Masata manufactured by the appellants fell for classification, at the relevant time, under Item No. 4(II)(5) of the First Schedule to the Central Excises and Salt Act (CET, for short) as chewing tobacco or under the residuary Item No. 68 ( all other goods not elsewhere specified"). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts before the department that the product contained 75 gms. of tobacco per kg. (which worked out to 7.5%), the department did not choose to have the product tested. Whether the percentage of tobacco is 7.5% or 10.8% would not seem to make any difference to the resolution of the present dispute. 5. The other ingredients in the product are stated to be Supari (75%), lime and coconut (7.5% each). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper classification was not as chewing tobacco which should contain tobacco as the principal ingredient. 8. On the other hand, Shri Sachar s submission was that the presence of even one per cent tobacco in pan masala would render the product liable to duty as chewing tobacco because it was the tobacco which gave the product its essential characteristic. He further submitted that the Board s c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, and also taking note of the Board s Tariff Advice, the Tribunal held that Dokta was classifiable under the residuary Item No. 68 and not under Item No. 4 II(5) as chewing tobacco. This was on the consideration among others that to be considered chewing tobacco a product should have tobacco as its main ingredient. We also note that Board s Tariff Advice dated 12-9-1979 also considers that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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