https://www.taxtmi.com/caselaws?id=753575 The CESTAT Mumbai held that the impugned order failed to properly determine the appropriate tariff classification under the Central Excise Tariff Act, 1985 for re-packing and labelling of unmanufactured tobacco. The tribunal found that the order lacked reasoning for classifying goods under tariff item 4707 9000 and failed to evaluate the definition of manufacture under section 3 of the Central Excise Act, 1944. Due to these critical deficiencies, the order was deemed legally improper. The appeals were allowed by way of remand to the Commissioner of Central Excise Customs (Appeals), Aurangabad for fresh hearing and decision. en-us Wed, 05 Jun 2024 00:00:00 +0530 Thu, 06 Jun 2024 08:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753575 The CESTAT Mumbai held that the impugned order failed to properly determine the appropriate tariff classification under the Central Excise Tariff Act, 1985 for re-packing and labelling of unmanufactured tobacco. The tribunal found that the order lacked reasoning for classifying goods under tariff item 4707 9000 and failed to evaluate the definition of manufacture under section 3 of the Central Excise Act, 1944. Due to these critical deficiencies, the order was deemed legally improper. The appeals were allowed by way of remand to the Commissioner of Central Excise Customs (Appeals), Aurangabad for fresh hearing and decision. Case-Laws Central Excise Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753575