https://www.taxtmi.com/caselaws?id=396439 A processed tobacco product sold as Kavi cut tobacco was treated as chewing tobacco under heading 2403 rather than unmanufactured tobacco under heading 2401 because the product was soaked, cut, dried and packed for direct retail chewing, taking it beyond mere curing or preservation. The specific tariff entry for chewing tobacco was held to prevail over the broader heading for unmanufactured tobacco. On that basis, the applicable compensation cess was aligned with the rate prescribed for chewing tobacco, including the rate applicable to chewing tobacco without a lime tube under the relevant notification. en-us Mon, 20 Apr 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396439 A processed tobacco product sold as Kavi cut tobacco was treated as chewing tobacco under heading 2403 rather than unmanufactured tobacco under heading 2401 because the product was soaked, cut, dried and packed for direct retail chewing, taking it beyond mere curing or preservation. The specific tariff entry for chewing tobacco was held to prevail over the broader heading for unmanufactured tobacco. On that basis, the applicable compensation cess was aligned with the rate prescribed for chewing tobacco, including the rate applicable to chewing tobacco without a lime tube under the relevant notification. Case-Laws GST Mon, 20 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396439