https://www.taxtmi.com/caselaws?id=438912 The AAR-UP ruled that mixing scent with raw unmanufactured tobacco dust and subsequent packaging constitutes manufacturing, not mere processing. The Authority determined that the applicant's product does not qualify as unmanufactured tobacco under CTH 24012090, as the perfuming process exceeds natural fermentation. Following judicial precedent from Bell Mark Tobacco Company cases, the cumulative effect of processes transforms raw tobacco into a distinct manufactured product. The final product was classified as manufactured chewing tobacco under CTH 24039910, establishing that the applicant's activities amount to manufacturing rather than trading in unmanufactured tobacco. en-us Thu, 02 Mar 2023 00:00:00 +0530 Thu, 17 Apr 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438912 The AAR-UP ruled that mixing scent with raw unmanufactured tobacco dust and subsequent packaging constitutes manufacturing, not mere processing. The Authority determined that the applicant's product does not qualify as unmanufactured tobacco under CTH 24012090, as the perfuming process exceeds natural fermentation. Following judicial precedent from Bell Mark Tobacco Company cases, the cumulative effect of processes transforms raw tobacco into a distinct manufactured product. The final product was classified as manufactured chewing tobacco under CTH 24039910, establishing that the applicant's activities amount to manufacturing rather than trading in unmanufactured tobacco. Case-Laws GST Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438912