https://www.taxtmi.com/caselaws?id=109935 Unbranded chewing tobacco manufactured before packing in branded containers was treated as marketable excisable goods falling under Heading 2404.49, so the duty demand on the intermediate product was sustained. The Tribunal held that the tariff description covered plain or unprocessed chewing tobacco, and the availability of Modvat credit at a later stage did not eliminate duty on the earlier manufacture or clearance. The plea of ignorance of the Budget changes was rejected because ignorance of law is no excuse, and the suggested double burden was found misplaced since final-stage credit would only reduce the net incidence. en-us Wed, 11 Dec 1996 00:00:00 +0530 Fri, 13 Apr 2012 10:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109935 Unbranded chewing tobacco manufactured before packing in branded containers was treated as marketable excisable goods falling under Heading 2404.49, so the duty demand on the intermediate product was sustained. The Tribunal held that the tariff description covered plain or unprocessed chewing tobacco, and the availability of Modvat credit at a later stage did not eliminate duty on the earlier manufacture or clearance. The plea of ignorance of the Budget changes was rejected because ignorance of law is no excuse, and the suggested double burden was found misplaced since final-stage credit would only reduce the net incidence. Case-Laws Central Excise Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109935