https://www.taxtmi.com/caselaws?id=753094 Mere repacking of dried cut tobacco leaves into retail pouches, without addition of foreign ingredients or conversion into manufactured tobacco, does not change classification from Heading 2401 to Heading 2403; the goods remain unmanufactured tobacco. The notes emphasise that breaking, sieving, labelling or repacking for retail sale is insufficient to shift the product out of Heading 2401 when its essential character remains unchanged. On limitation, where the unit is registered, returns are regularly filed, and the activity is within departmental knowledge through audits and checks, suppression, fraud or wilful misstatement is not established and the extended period cannot be invoked. en-us Wed, 15 May 2024 00:00:00 +0530 Sat, 25 May 2024 08:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753094 Mere repacking of dried cut tobacco leaves into retail pouches, without addition of foreign ingredients or conversion into manufactured tobacco, does not change classification from Heading 2401 to Heading 2403; the goods remain unmanufactured tobacco. The notes emphasise that breaking, sieving, labelling or repacking for retail sale is insufficient to shift the product out of Heading 2401 when its essential character remains unchanged. On limitation, where the unit is registered, returns are regularly filed, and the activity is within departmental knowledge through audits and checks, suppression, fraud or wilful misstatement is not established and the extended period cannot be invoked. Case-Laws Central Excise Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753094