https://www.taxtmi.com/caselaws?id=91144 Tobacco powder obtained by crushing tobacco leaves, stems, stalks and butts was treated as non-manufactured tobacco under tariff sub-heading 2401.00, not manufactured tobacco under sub-heading 2404.90. The analysis followed earlier decisions of the same Bench holding that this form of tobacco remained within the non-manufactured entry, and rejected reliance on contrary observations in another decision because they did not override the directly applicable precedents. The classification issue was thus resolved in favour of the assessee. en-us Thu, 05 Mar 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91144 Tobacco powder obtained by crushing tobacco leaves, stems, stalks and butts was treated as non-manufactured tobacco under tariff sub-heading 2401.00, not manufactured tobacco under sub-heading 2404.90. The analysis followed earlier decisions of the same Bench holding that this form of tobacco remained within the non-manufactured entry, and rejected reliance on contrary observations in another decision because they did not override the directly applicable precedents. The classification issue was thus resolved in favour of the assessee. Case-Laws Central Excise Thu, 05 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91144