https://www.taxtmi.com/caselaws?id=85220 Tobacco dust arising in cigarette manufacture was treated as tobacco refuse under sub-heading 2401.00 of the Central Excise Tariff, because HSN-based classification includes waste or dust resulting from tobacco processing; it was therefore not classifiable as a dutiable manufactured product under heading 2404.90. The exemption notification was also read with the Central Duties of Excise (Retrospective Exemption) Act, 1986 and treated as operating retrospectively, confirming the nil-duty position for the relevant period. en-us Tue, 26 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 14:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85220 Tobacco dust arising in cigarette manufacture was treated as tobacco refuse under sub-heading 2401.00 of the Central Excise Tariff, because HSN-based classification includes waste or dust resulting from tobacco processing; it was therefore not classifiable as a dutiable manufactured product under heading 2404.90. The exemption notification was also read with the Central Duties of Excise (Retrospective Exemption) Act, 1986 and treated as operating retrospectively, confirming the nil-duty position for the relevant period. Case-Laws Central Excise Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85220