https://www.taxtmi.com/caselaws?id=46370 SC set aside the Tribunal's order and remanded the case for fresh consideration on whether the appellants' chewing tobacco and the other manufacturer's product are identical in product and process, affecting classification under Tariff Heading 24.04 (manufactured tobacco) versus 24.01 (unmanufactured tobacco). The Court held lower authorities had not examined the factual parity between the two manufacturers, so the Tribunal must reassess classification in light of whether the products and manufacturing processes are the same. en-us Thu, 12 Sep 2002 00:00:00 +0530 Tue, 30 Sep 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46370 SC set aside the Tribunal's order and remanded the case for fresh consideration on whether the appellants' chewing tobacco and the other manufacturer's product are identical in product and process, affecting classification under Tariff Heading 24.04 (manufactured tobacco) versus 24.01 (unmanufactured tobacco). The Court held lower authorities had not examined the factual parity between the two manufacturers, so the Tribunal must reassess classification in light of whether the products and manufacturing processes are the same. Case-Laws Central Excise Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46370