https://www.taxtmi.com/caselaws?id=81924 Chewing tobacco is classifiable as manufactured tobacco under Tariff Item 411(5) only if the department proves processing or addition of ingredients amounting to manufacture. On the facts, the record showed no such further treatment at the appellants' hands; broken-leaf form and price difference were insufficient to establish manufacture. The product therefore could not be treated as manufactured chewing tobacco, the exemption under Notification No. 34/79-C.E. remained available, and the duty demand and penalty were unsustainable. en-us Thu, 16 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 17:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81924 Chewing tobacco is classifiable as manufactured tobacco under Tariff Item 411(5) only if the department proves processing or addition of ingredients amounting to manufacture. On the facts, the record showed no such further treatment at the appellants' hands; broken-leaf form and price difference were insufficient to establish manufacture. The product therefore could not be treated as manufactured chewing tobacco, the exemption under Notification No. 34/79-C.E. remained available, and the duty demand and penalty were unsustainable. Case-Laws Central Excise Thu, 16 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81924