https://www.taxtmi.com/caselaws?id=728 Raw tobacco treated with quimam and perfumes remained classifiable as raw or unmanufactured tobacco under Heading 2401.10, because the treatment did not irreversibly convert it into chewing tobacco. The reasoning followed the earlier Tribunal view in Yogesh Associates, which treated similar processed raw leaf tobacco as retaining its essential character. The Supreme Court ruling in Gopal Zarda Udyog was confined to quimam itself and did not control cases involving raw tobacco treated with quimam. On the facts, the product did not satisfy the description of chewing tobacco or a preparation containing chewing tobacco under Heading 2404.40. en-us Thu, 06 Jul 2006 00:00:00 +0530 Wed, 05 Jul 2023 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=728 Raw tobacco treated with quimam and perfumes remained classifiable as raw or unmanufactured tobacco under Heading 2401.10, because the treatment did not irreversibly convert it into chewing tobacco. The reasoning followed the earlier Tribunal view in Yogesh Associates, which treated similar processed raw leaf tobacco as retaining its essential character. The Supreme Court ruling in Gopal Zarda Udyog was confined to quimam itself and did not control cases involving raw tobacco treated with quimam. On the facts, the product did not satisfy the description of chewing tobacco or a preparation containing chewing tobacco under Heading 2404.40. Case-Laws Central Excise Thu, 06 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=728