https://www.taxtmi.com/caselaws?id=112627 CESTAT, Mumbai held that tobacco marketed with the label "SAI Bhaiaki Mishri" was correctly treated as branded manufactured tobacco under Heading 2404.90. Chapter Note 2 to Chapter 24 deems labelling, relabelling, repacking, or any other treatment that renders goods marketable to the consumer as manufacture for goods under Headings 2401 to 2404. Because the product bore a brand label, the statutory condition of deemed manufacture was satisfied, and the classification adopted by the lower appellate authority was consistent with the tariff and the applicable note. The appellate order in favour of the manufacturer was upheld and the Revenue's challenge was rejected. en-us Thu, 16 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 18:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112627 CESTAT, Mumbai held that tobacco marketed with the label "SAI Bhaiaki Mishri" was correctly treated as branded manufactured tobacco under Heading 2404.90. Chapter Note 2 to Chapter 24 deems labelling, relabelling, repacking, or any other treatment that renders goods marketable to the consumer as manufacture for goods under Headings 2401 to 2404. Because the product bore a brand label, the statutory condition of deemed manufacture was satisfied, and the classification adopted by the lower appellate authority was consistent with the tariff and the applicable note. The appellate order in favour of the manufacturer was upheld and the Revenue's challenge was rejected. Case-Laws Central Excise Thu, 16 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112627