https://www.taxtmi.com/caselaws?id=74217 The appellant's processes of cutting unmanufactured tobacco leaf, labeling, and packing were held not to amount to the "manufacture" of "Chewing tobacco" under the Central Excise Tariff Schedule. The Tribunal relied on the definition of "manufacture" in the Central Excises and Salt Act, 1944, and previous case law to determine that the appellant's product was not taxable as chewing tobacco. The Tribunal allowed the appeal, remitting the matter for further consideration on the refund claim and the limitation issue, providing the appellant an opportunity to present their case. en-us Fri, 17 Jul 1987 00:00:00 +0530 Tue, 07 Jun 2011 14:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74217 The appellant's processes of cutting unmanufactured tobacco leaf, labeling, and packing were held not to amount to the "manufacture" of "Chewing tobacco" under the Central Excise Tariff Schedule. The Tribunal relied on the definition of "manufacture" in the Central Excises and Salt Act, 1944, and previous case law to determine that the appellant's product was not taxable as chewing tobacco. The Tribunal allowed the appeal, remitting the matter for further consideration on the refund claim and the limitation issue, providing the appellant an opportunity to present their case. Case-Laws Central Excise Fri, 17 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74217