https://www.taxtmi.com/caselaws?id=91862 Branded zarda sold under brand names was not shown to have changed in manufacture after the new Central Excise Tariff came into force, so it was not established as unmanufactured tobacco outside duty. The refund claim also failed because there was no supporting evidence for the claimed classification, and a later test report for a subsequent period could not govern the earlier period in dispute. On that basis, the lower authorities' findings were not shown to be erroneous and the duty liability was sustained. en-us Mon, 21 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91862 Branded zarda sold under brand names was not shown to have changed in manufacture after the new Central Excise Tariff came into force, so it was not established as unmanufactured tobacco outside duty. The refund claim also failed because there was no supporting evidence for the claimed classification, and a later test report for a subsequent period could not govern the earlier period in dispute. On that basis, the lower authorities' findings were not shown to be erroneous and the duty liability was sustained. Case-Laws Central Excise Mon, 21 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91862