https://www.taxtmi.com/caselaws?id=82917 Powdering of tobacco was examined for duty purposes under Chapter 24, and the text notes that the chapter note did not treat powdering as manufacture of manufactured tobacco. It also records that, under the earlier tariff, tobacco powder had been treated as unmanufactured tobacco, and that duty had already been paid on the final product Gul. On that basis, stay of the duty demand was granted during pendency of the appeals, and the matters were transferred to the Special Bench. en-us Mon, 29 Mar 1993 00:00:00 +0530 Fri, 08 Jul 2011 11:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82917 Powdering of tobacco was examined for duty purposes under Chapter 24, and the text notes that the chapter note did not treat powdering as manufacture of manufactured tobacco. It also records that, under the earlier tariff, tobacco powder had been treated as unmanufactured tobacco, and that duty had already been paid on the final product Gul. On that basis, stay of the duty demand was granted during pendency of the appeals, and the matters were transferred to the Special Bench. Case-Laws Central Excise Mon, 29 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82917