https://www.taxtmi.com/caselaws?id=153082 Tobacco treated with jaggery water to prevent moulding and drying remained cured tobacco and did not amount to manufacture of chewing tobacco. The HS Explanatory Notes to Heading 24.01 supported classification of such cured tobacco as unmanufactured tobacco. On that basis, the product was held classifiable under Heading 24.01 and not under Sub-heading 2404.41, and the Revenue's appeal failed. en-us Wed, 24 Feb 2010 00:00:00 +0530 Wed, 17 Jul 2013 12:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153082 Tobacco treated with jaggery water to prevent moulding and drying remained cured tobacco and did not amount to manufacture of chewing tobacco. The HS Explanatory Notes to Heading 24.01 supported classification of such cured tobacco as unmanufactured tobacco. On that basis, the product was held classifiable under Heading 24.01 and not under Sub-heading 2404.41, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153082