https://www.taxtmi.com/caselaws?id=72079 The Appellate Tribunal CEGAT, New Delhi, concluded that the tobacco packets labeled as "Jarda" or "Bhugi" did not fall under the category of "Chewing tobacco" as per the Central Excise Tariff Entry 4-II(5). The Tribunal found that the repackaging of raw tobacco flakes into smaller packets did not amount to the preparation of chewing tobacco and that the product in question was not taxable under the specific entry for chewing tobacco. Consequently, the Tribunal upheld the Collector (Appeals)' decision and dismissed all the appeals. en-us Tue, 29 Oct 1985 00:00:00 +0530 Wed, 11 May 2011 15:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72079 The Appellate Tribunal CEGAT, New Delhi, concluded that the tobacco packets labeled as "Jarda" or "Bhugi" did not fall under the category of "Chewing tobacco" as per the Central Excise Tariff Entry 4-II(5). The Tribunal found that the repackaging of raw tobacco flakes into smaller packets did not amount to the preparation of chewing tobacco and that the product in question was not taxable under the specific entry for chewing tobacco. Consequently, the Tribunal upheld the Collector (Appeals)' decision and dismissed all the appeals. Case-Laws Central Excise Tue, 29 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72079