https://www.taxtmi.com/caselaws?id=91974 Crushing tobacco leaves, stems, stalks and butts into powder for captive use in gudakhu manufacture did not change its character as unmanufactured tobacco. The Tribunal applied its earlier rulings and held that the product remained classifiable under Heading 2401.00, attracting nil rate of duty. It also clarified that the mere issuance of Notification No. 445/86-C.E. did not alter the tariff classification already determined. On that basis, the duty demand was not sustainable. en-us Thu, 19 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91974 Crushing tobacco leaves, stems, stalks and butts into powder for captive use in gudakhu manufacture did not change its character as unmanufactured tobacco. The Tribunal applied its earlier rulings and held that the product remained classifiable under Heading 2401.00, attracting nil rate of duty. It also clarified that the mere issuance of Notification No. 445/86-C.E. did not alter the tariff classification already determined. On that basis, the duty demand was not sustainable. Case-Laws Central Excise Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91974