https://www.taxtmi.com/caselaws?id=92001 Crushing tobacco leaves, stems, stalks and butts into tobacco powder was not treated as manufacture merely because an exemption notification was issued. The Tribunal followed its earlier view in the assessees' own case and a related decision, holding that the notification did not by itself alter the classification or determine the manufacturing question. Manufacture continued to depend on the nature of the process and the relevant tariff position of the inputs and end product, so the Revenue's contention that the powder became dutiable was rejected. en-us Tue, 29 Jul 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92001 Crushing tobacco leaves, stems, stalks and butts into tobacco powder was not treated as manufacture merely because an exemption notification was issued. The Tribunal followed its earlier view in the assessees' own case and a related decision, holding that the notification did not by itself alter the classification or determine the manufacturing question. Manufacture continued to depend on the nature of the process and the relevant tariff position of the inputs and end product, so the Revenue's contention that the powder became dutiable was rejected. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92001