https://www.taxtmi.com/caselaws?id=91875 Cutting unmanufactured tobacco into smaller, non-uniform pieces was examined as to whether it amounted to manufacture for purposes of duty and penalties. The Revenue argued that a process making the product marketable satisfied Chapter Note 2 of Chapter 24, while the applicants relied on the view that powdering or crushing unmanufactured tobacco does not itself constitute manufacture. The record notes a prima facie acceptance of the applicants' contention, and the challenge to penalties proceeded on the same basis. The stay petitions were allowed unconditionally. en-us Fri, 25 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91875 Cutting unmanufactured tobacco into smaller, non-uniform pieces was examined as to whether it amounted to manufacture for purposes of duty and penalties. The Revenue argued that a process making the product marketable satisfied Chapter Note 2 of Chapter 24, while the applicants relied on the view that powdering or crushing unmanufactured tobacco does not itself constitute manufacture. The record notes a prima facie acceptance of the applicants' contention, and the challenge to penalties proceeded on the same basis. The stay petitions were allowed unconditionally. Case-Laws Central Excise Fri, 25 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91875