https://www.taxtmi.com/caselaws?id=781470 Tariff classification of goods cleared as paper biri depended on their actual nature, manufacturing process, packing and common trade understanding. The evidence did not establish manufacture with power-operated machinery, and manually operated wooden jigs alone were insufficient to prove cigarettes. Similarity in packing and size did not displace the assessee's declaration and marking of the goods as bidi/paper biri, and the Revenue failed to show through market enquiry that they were known and sold as cigarettes. A definition from COPTA, 2003 could not be mechanically imported into Central Excise Tariff classification. The goods were therefore classifiable as paper biri under sub-heading 24031929, not cigarettes under sub-heading 24022040, and the demand, interest and penalty were unsustainable. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 10:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781470 Tariff classification of goods cleared as paper biri depended on their actual nature, manufacturing process, packing and common trade understanding. The evidence did not establish manufacture with power-operated machinery, and manually operated wooden jigs alone were insufficient to prove cigarettes. Similarity in packing and size did not displace the assessee's declaration and marking of the goods as bidi/paper biri, and the Revenue failed to show through market enquiry that they were known and sold as cigarettes. A definition from COPTA, 2003 could not be mechanically imported into Central Excise Tariff classification. The goods were therefore classifiable as paper biri under sub-heading 24031929, not cigarettes under sub-heading 24022040, and the demand, interest and penalty were unsustainable. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781470