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Issues: Whether powdering of unmanufactured tobacco is classifiable and dutiable under Heading 24.04 as manufactured tobacco.
Analysis: The issue was already covered by earlier Tribunal decisions holding that powdering of unmanufactured tobacco does not amount to manufacture attracting duty under Heading 24.04. Following those decisions, the Tribunal applied the same view to the present appeals.
Conclusion: The issue was decided in favour of the assessee and against the Revenue; the powdering activity was not held liable to duty as manufactured tobacco under Heading 24.04.
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