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TMI Blog1997 (1) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : S.K. Bhatnagar, Vice President ]. These are appeals filed w.r.t. the orders of the Collector (Appeals) dated 29-8-1991, 25-2-1991 and 19-7-1991. 2. Ld. Counsel stated that the appellants are engaged in the manufacture of flavoured snuff a preparation made out of raw snuff of tobacco on which duty had already been paid under Chapter Heading 2404.50. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it was held that the processing and adding of flavours, perfumes, etc. had converted raw snuff into a new product which is marketed as a preparation of snuff and is known to the trade as such. The tribunal had also noted that Heading 2404.60 refers to the item as a preparation containing snuff in any proportion. 6. It was their contention that their product was similar. It was subjected in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and essence and the sub-heading 2404.50 covers ``Snuff of tobacco" whereas 2404.60 covers preparations containing snuff of tobacco in any proportion . It was therefore the department s contention that since it is basically snuff of tobacco, therefore, merely by addition of perfumes etc. it does not cease to be such and hence was chargeable to duty under 2404.50. 9. In response to queries fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eded in pointing out to us that this issue has already been dealt with and is squarely covered by the tribunal s order in the case of Lachman Das Behari Lal (supra). 11. Although it has been very fairly pointed out that an appeal has been filed against that order, since no stay has been granted by the Hon. Supreme Court, we feel that it is still open to us to follow the ratio thereof and proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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