https://www.taxtmi.com/caselaws?id=753094 Repacking dried cut tobacco leaves into retail pouches without adding foreign ingredients or converting them into a manufactured product retains classification as unmanufactured tobacco under Heading 2401, rather than chewing tobacco under Heading 2403. Mere packing, labelling, breaking or sieving does not alter the goods' essential character. The extended limitation period is unavailable where a registered assessee regularly files returns and the disclosed repacking activity and classification are already known through audits and departmental checks. In the absence of suppression, fraud or wilful misstatement, the duty demand is time-barred to that extent; the demand and consequential liabilities were set aside. 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 Repacking dried cut tobacco leaves into retail pouches without adding foreign ingredients or converting them into a manufactured product retains classification as unmanufactured tobacco under Heading 2401, rather than chewing tobacco under Heading 2403. Mere packing, labelling, breaking or sieving does not alter the goods' essential character. The extended limitation period is unavailable where a registered assessee regularly files returns and the disclosed repacking activity and classification are already known through audits and departmental checks. In the absence of suppression, fraud or wilful misstatement, the duty demand is time-barred to that extent; the demand and consequential liabilities were set aside. Case-Laws Central Excise Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753094