https://www.taxtmi.com/caselaws?id=112667 Chapter Note 2 to Chapter 24 deems labelling, relabelling, repacking, or other treatment that renders tobacco products marketable to consumers to be manufacture. Applying this rule, the label "SAI Bhaiaki Mishri" rendered the product marketable and satisfied the deemed-manufacture requirement. The product was therefore classified as branded manufactured tobacco under Heading 2404.90 rather than branded unmanufactured tobacco under Heading 2401.00. The manufacturer's classification was upheld and the Revenue's challenge failed. en-us Fri, 01 Oct 2004 00:00:00 +0530 Tue, 01 May 2012 12:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112667 Chapter Note 2 to Chapter 24 deems labelling, relabelling, repacking, or other treatment that renders tobacco products marketable to consumers to be manufacture. Applying this rule, the label "SAI Bhaiaki Mishri" rendered the product marketable and satisfied the deemed-manufacture requirement. The product was therefore classified as branded manufactured tobacco under Heading 2404.90 rather than branded unmanufactured tobacco under Heading 2401.00. The manufacturer's classification was upheld and the Revenue's challenge failed. Case-Laws Central Excise Fri, 01 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112667