https://www.taxtmi.com/caselaws?id=87155 The Tribunal held that crushing unmanufactured tobacco into powder does not constitute a manufacturing process under Tariff Heading 24.04. As the process did not involve specified manufacturing processes and the powder was not known in the market as manufactured tobacco, the burden of proof to levy duty under Tariff Heading 24.04 lay with the Revenue. Relying on precedent, the Tribunal ruled in favor of the appellant, classifying the tobacco powder under Tariff Heading 2401.00 with a nil duty rate. The appeal was allowed in favor of the appellant, granting appropriate relief. en-us Wed, 30 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87155 The Tribunal held that crushing unmanufactured tobacco into powder does not constitute a manufacturing process under Tariff Heading 24.04. As the process did not involve specified manufacturing processes and the powder was not known in the market as manufactured tobacco, the burden of proof to levy duty under Tariff Heading 24.04 lay with the Revenue. Relying on precedent, the Tribunal ruled in favor of the appellant, classifying the tobacco powder under Tariff Heading 2401.00 with a nil duty rate. The appeal was allowed in favor of the appellant, granting appropriate relief. Case-Laws Central Excise Wed, 30 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87155