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TMI Blog2000 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... o classifiable under sub-heading No. 2404.60, while the jurisdictional central excise authorities considered the same as snuff of tobacco classifiable under sub-heading No. 2404.50 of the Central Excise Tariff. Both were heard together on 21-9-2000 and are being disposed of by this common order. 2. The Asstt. Commissioner of Central Excise, Bhandara, who adjudicated the matters, had come to a finding that the product manufactured by M/s. Sona Udyog Ltd. and M/s. Bombay Snuff Company was nothing but snuff of tobacco and that mere addition of flavour etc. will not change the essential characteristic of the product. He also referred to the specific description of the product under sub-heading No. 2404.50 of the Central Excise Tariff, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter it was fermented with lime water and was then dried. After necessary colouring, oil mixing and sieving, it was sold in bulk as snuff. The Tribunal observed that at this stage, the goods were classifiable under sub-heading No. 2404.50. For retail sale, this snuff of tobacco procured in bulk was subjected to further processing like adding perfume and menthol and mixing of the resultant material properly. This was then sieved. The final product was packed in different sizes and labelled for sale. By a majority order, it was held that the final product obtained in the above manner was classifiable under sub-heading No. 2404.60 as preparations containing snuff of tobacco. The snuff sold in bulk was considered as the raw snuff classifiable un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing at page A217 of (86) E.L.T. is extracted below :- "The Supreme Court Bench comprising of Hon'ble Mr. Justice J.S. Verma and Hon'ble Mr. Justice B.N. Kirpal on 2-4-1996 has admitted the Civil Appeal Nos. 1440-1441 of 1996 filed by Collector of Central Excise, New Delhi against the CEGAT Misc. Order No. M-70/92-D and Final Order Nos. E/103 & 104/94-D, dated 28-2-1994 and reported in 1994 (71) E.L.T. 728 (Tribunal) (Lachhman Dass Behari Lal v. Collector of Central Excise). The Appellate Tribunal by a majority decision in its order in question had held that the raw snuff being subjected to various processes and flavouring substances and menthol added to it before retail packing, such process amounts to manufacture and the goods in qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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