https://www.taxtmi.com/caselaws?id=785023 Application of the GST definition of "manufacture" to non-fermented, non-liquored crushed tobacco leaves processed and packed into retail pouches produces a product with a distinct name, character and use as chewing tobacco, thereby attracting classification under Tariff Heading 2403 9910 as chewing tobacco; consequence: GST and Compensation Cess applicable under that heading. Prior classification as unmanufactured tobacco under Tariff Heading 2401 was correct under the Central Excise regime at the relevant time, and Central Excise demands cannot be sustained retrospectively. en-us Fri, 19 Dec 2025 00:00:00 +0530 Fri, 16 Jan 2026 08:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785023 Application of the GST definition of "manufacture" to non-fermented, non-liquored crushed tobacco leaves processed and packed into retail pouches produces a product with a distinct name, character and use as chewing tobacco, thereby attracting classification under Tariff Heading 2403 9910 as chewing tobacco; consequence: GST and Compensation Cess applicable under that heading. Prior classification as unmanufactured tobacco under Tariff Heading 2401 was correct under the Central Excise regime at the relevant time, and Central Excise demands cannot be sustained retrospectively. Case-Laws Central Excise Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785023