TMI Blog1998 (11) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. The short point involved in this case is whether flavoured pan masala manufactured by the appellants is classifiable under sub-heading 2107.91 as claimed by the Department or sub-heading [2106.90] as claimed by the party. 2. Heard Shri A.R. Madhav Rao, learned Advocate for the appellants and department was represented by Shri A.K. Agarwal, learned SDR. 3. It was brought to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere classifiable under sub-heading 2106.90 of the Central Excise Tariff Act, 1985 as claimed by the appellant. 4. We find that facts of this case are similar and also the report given by the Chemical Examiner supports that the product contained betelnuts. In the facts and circumstances, since matter is covered and considered by the Tribunal and same was upheld by the Supreme Court, following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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