https://www.taxtmi.com/caselaws?id=74852 Gudakhu retained the essential character of tobacco and was classifiable under the specific entry for manufactured tobacco rather than the residuary entry. The Tribunal relied on the Orissa High Court's earlier view that gudakhu is akin to hookah tobacco and falls within the meaning of manufactured tobacco, and it also noted the exemption notification referring to gudaku in granules as consistent with treatment under the tobacco entry. In the absence of any contrary decision or sufficient basis to treat the product as miscellaneous goods, classification under the residuary item was rejected and the tobacco entry was applied. en-us Wed, 11 Mar 1987 00:00:00 +0530 Sat, 11 Jun 2011 14:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74852 Gudakhu retained the essential character of tobacco and was classifiable under the specific entry for manufactured tobacco rather than the residuary entry. The Tribunal relied on the Orissa High Court's earlier view that gudakhu is akin to hookah tobacco and falls within the meaning of manufactured tobacco, and it also noted the exemption notification referring to gudaku in granules as consistent with treatment under the tobacco entry. In the absence of any contrary decision or sufficient basis to treat the product as miscellaneous goods, classification under the residuary item was rejected and the tobacco entry was applied. Case-Laws Central Excise Wed, 11 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74852