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<h1>Tobacco Powder Classified as 'Manufactured Product' Under Central Excise Tariff Act, 1985, Sub-heading 2404.90.</h1> A question arose regarding the classification of tobacco powder obtained by crushing unmanufactured tobacco leaves under the Central Excise Tariff Act, 1985. The North Zone Tariff-cum-General Conference of Collectors of Central Excise concluded that the deliberate powdering of tobacco leaves constitutes a manufacturing process. Thus, tobacco powder should be classified as a 'manufactured tobacco product' under sub-heading 2404.90. The Board concurs with this view, advising that trade interests be informed and pending assessments resolved accordingly.