https://www.taxtmi.com/caselaws?id=753094 CESTAT Ahmedabad held that tobacco supplied in retail packs should be classified under CTH 2401 (unmanufactured tobacco) rather than CTH 2403 (manufactured tobacco) as claimed by Revenue. The tribunal found that repackaging cut tobacco leaves from bulk to retail packs does not alter the fundamental nature of the product, which remains unmanufactured tobacco. The classification under 2401 was correct despite the manufacturing activity involved in repackaging. Additionally, the extended period of limitation was not applicable as the department was aware of the appellant's activities and there was no suppression of facts or fraud. The demand for basic excise duty and NCCD was unsustainable, and the appeal was allowed. 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 CESTAT Ahmedabad held that tobacco supplied in retail packs should be classified under CTH 2401 (unmanufactured tobacco) rather than CTH 2403 (manufactured tobacco) as claimed by Revenue. The tribunal found that repackaging cut tobacco leaves from bulk to retail packs does not alter the fundamental nature of the product, which remains unmanufactured tobacco. The classification under 2401 was correct despite the manufacturing activity involved in repackaging. Additionally, the extended period of limitation was not applicable as the department was aware of the appellant's activities and there was no suppression of facts or fraud. The demand for basic excise duty and NCCD was unsustainable, and the appeal was allowed. Case-Laws Central Excise Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753094