2001 (2) TMI 840

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..... , Member (T)]. In this appeal filed by the Revenue, the matter relates to the duty liability on the prepared snuff, prepared out of duty paid raw snuff. The raw snuff was subjected to various processes, and flavouring substance and menthol was added to the same before retail packing. The Revenue has pleaded that the correct classification of such product was under sub-heading No. 2404.50 of .....

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..... 04.60 of the Tariff. 3. Shri Sheo Narayan Singh, SDR, appearing for the appellant/ Revenue, reiterates the grounds taken in the appeal. 4. After hearing both the sides and after going through the facts on record, we consider that the matter is covered by the earlier Tribunal s decision referred to by the learned Advocate. We do not find any infirmity in the view taken by the learned Commission .....

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