https://www.taxtmi.com/caselaws?id=93026 Crushing or grinding tobacco leaves, stems and stalks was treated as not amounting to manufacture, because earlier Tribunal rulings had already held that such processing did not create a new product and the result remained unmanufactured tobacco under Heading 24.01 with nil duty. The classification was said not to depend on the end use of the material, and a precedent on limestone was distinguished because it turned on a specific chapter note absent from the tobacco heading. Once the duty demand failed, the consequential penalties under Rule 173Q and Rule 209A could not survive, and all penalties were set aside. en-us Fri, 20 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93026 Crushing or grinding tobacco leaves, stems and stalks was treated as not amounting to manufacture, because earlier Tribunal rulings had already held that such processing did not create a new product and the result remained unmanufactured tobacco under Heading 24.01 with nil duty. The classification was said not to depend on the end use of the material, and a precedent on limestone was distinguished because it turned on a specific chapter note absent from the tobacco heading. Once the duty demand failed, the consequential penalties under Rule 173Q and Rule 209A could not survive, and all penalties were set aside. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93026