https://www.taxtmi.com/caselaws?id=89188 Relabelling of unmanufactured chewing tobacco in October 1986 was not chargeable to excise duty under Chapter Note 2 of Chapter 24, because the levy on branded unmanufactured tobacco was introduced only by an amendment effective from 16-3-1995. Since the dispute related to a period well before that amendment, the chapter note had no application to unmanufactured tobacco as it stood in 1986. The activity was therefore outside the cited duty provision, and the Revenue's challenge failed. en-us Fri, 04 Sep 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89188 Relabelling of unmanufactured chewing tobacco in October 1986 was not chargeable to excise duty under Chapter Note 2 of Chapter 24, because the levy on branded unmanufactured tobacco was introduced only by an amendment effective from 16-3-1995. Since the dispute related to a period well before that amendment, the chapter note had no application to unmanufactured tobacco as it stood in 1986. The activity was therefore outside the cited duty provision, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89188