https://www.taxtmi.com/caselaws?id=263584 The Supreme Court ruled that the goods in question should be classified under Entry 4901.90 instead of 4901.10, as the printing of biri wrappers did not align with the description of transfers. This classification resulted in nil duty payable, rendering the debate on whether the process amounted to 'manufacture' irrelevant. The Court directed the Tribunal to proceed in accordance with its decision, allowing for any required refund of duty/deposits. en-us Tue, 07 Apr 2015 00:00:00 +0530 Sat, 05 Sep 2015 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263584 The Supreme Court ruled that the goods in question should be classified under Entry 4901.90 instead of 4901.10, as the printing of biri wrappers did not align with the description of transfers. This classification resulted in nil duty payable, rendering the debate on whether the process amounted to 'manufacture' irrelevant. The Court directed the Tribunal to proceed in accordance with its decision, allowing for any required refund of duty/deposits. Case-Laws Central Excise Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263584