Tobacco powder classification: powdered tobacco treated as a manufactured tobacco product for tariff and assessment purposes. The administrative determination treats intentional powdering of tobacco leaves as a process of manufacture; therefore tobacco powder produced by crushing unmanufactured leaves is classifiable as a manufactured tobacco product under the Central Excise Tariff, and pending assessments should be decided accordingly.
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Provisions expressly mentioned in the judgment/order text.
Tobacco powder classification: powdered tobacco treated as a manufactured tobacco product for tariff and assessment purposes.
The administrative determination treats intentional powdering of tobacco leaves as a process of manufacture; therefore tobacco powder produced by crushing unmanufactured leaves is classifiable as a manufactured tobacco product under the Central Excise Tariff, and pending assessments should be decided accordingly.
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