https://www.taxtmi.com/caselaws?id=93035 Crushing and grinding tobacco leaves, stems and related material into powder or granules was held not to amount to manufacture, because the processing only changed the form of unmanufactured tobacco and did not alter its tariff identity by reason of later end use. The resulting product remained classifiable under Heading 24.01 as unmanufactured tobacco, with nil duty consequence. As the duty demand against the main appellant failed, the foundation for the related penalties also disappeared, and the penalties under Rule 209A were set aside. The impugned order was therefore set aside in full. en-us Thu, 26 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93035 Crushing and grinding tobacco leaves, stems and related material into powder or granules was held not to amount to manufacture, because the processing only changed the form of unmanufactured tobacco and did not alter its tariff identity by reason of later end use. The resulting product remained classifiable under Heading 24.01 as unmanufactured tobacco, with nil duty consequence. As the duty demand against the main appellant failed, the foundation for the related penalties also disappeared, and the penalties under Rule 209A were set aside. The impugned order was therefore set aside in full. Case-Laws Central Excise Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93035