https://www.taxtmi.com/caselaws?id=91599 Jarda tobacco packed in retail pouches was treated as unmanufactured tobacco under Heading 24.01 because the sample contained only bits of tobacco leaves and no added ingredients such as lime or catechu. A Board circular dated 23-6-1987 was treated as binding on tariff classification, and the Revenue could not disregard it as merely advisory. On that basis, Chapter Note 2 of Chapter 24, which applies to manufactured tobacco, had no application. The demand, confiscation and penalty were therefore unsustainable. en-us Mon, 02 Feb 1998 00:00:00 +0530 Wed, 19 Oct 2011 15:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91599 Jarda tobacco packed in retail pouches was treated as unmanufactured tobacco under Heading 24.01 because the sample contained only bits of tobacco leaves and no added ingredients such as lime or catechu. A Board circular dated 23-6-1987 was treated as binding on tariff classification, and the Revenue could not disregard it as merely advisory. On that basis, Chapter Note 2 of Chapter 24, which applies to manufactured tobacco, had no application. The demand, confiscation and penalty were therefore unsustainable. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91599