https://www.taxtmi.com/caselaws?id=112667 Labelling that renders tobacco marketable to consumers constitutes manufacture under Chapter Note 2 to Chapter 24. On that basis, the product marked "SAI Bhaiaki Mishri" was treated as branded manufactured tobacco rather than branded unmanufactured tobacco for tariff classification under Heading 2404.90, and the classification adopted by the manufacturer was sustained. The note covers labelling or relabelling, repacking from bulk to retail packs, and similar treatment that makes goods marketable, so the Revenue's contrary classification 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 Labelling that renders tobacco marketable to consumers constitutes manufacture under Chapter Note 2 to Chapter 24. On that basis, the product marked "SAI Bhaiaki Mishri" was treated as branded manufactured tobacco rather than branded unmanufactured tobacco for tariff classification under Heading 2404.90, and the classification adopted by the manufacturer was sustained. The note covers labelling or relabelling, repacking from bulk to retail packs, and similar treatment that makes goods marketable, so the Revenue's contrary classification challenge failed. Case-Laws Central Excise Fri, 01 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112667