https://www.taxtmi.com/caselaws?id=110351 Shaheen Misri and Kokan Misri, made from tobacco dust through heating, roasting, grinding and addition of salt, were treated as manufactured tobacco because the processing altered the raw material before sale. Tariff Entry 24.04 covers other manufactured tobacco and tobacco preparations, and the presence of tobacco dust in the inputs did not prevent classification of the finished product as manufactured tobacco. On that basis, the product was held classifiable under Tariff Entry 2404.90, not under Tariff Entry 2401.90 for unmanufactured tobacco, and the lower appellate classification was upheld. en-us Wed, 29 Oct 2003 00:00:00 +0530 Mon, 16 Apr 2012 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110351 Shaheen Misri and Kokan Misri, made from tobacco dust through heating, roasting, grinding and addition of salt, were treated as manufactured tobacco because the processing altered the raw material before sale. Tariff Entry 24.04 covers other manufactured tobacco and tobacco preparations, and the presence of tobacco dust in the inputs did not prevent classification of the finished product as manufactured tobacco. On that basis, the product was held classifiable under Tariff Entry 2404.90, not under Tariff Entry 2401.90 for unmanufactured tobacco, and the lower appellate classification was upheld. Case-Laws Central Excise Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110351