https://www.taxtmi.com/caselaws?id=790276 Classification of processed tobacco goods turned on whether the finished product fell under CETH 2401 20 90 or CETH 2403 99 10. The article notes that the manufacturing process involved drying, stemming, curing with jaggery-water, cutting, and packing tobacco leaves, and that the same product and process had already been considered in a connected matter. It also explains that advance rulings on classification are binding on the applicant and officer under the GST scheme, while writ review under Articles 226 and 227 is limited to jurisdictional error, illegality, natural justice breach, or perversity. On that basis, parity with the earlier view was required and the classification under CETH 2401 20 90 was treated as the legally sustainable entry. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790276 Classification of processed tobacco goods turned on whether the finished product fell under CETH 2401 20 90 or CETH 2403 99 10. The article notes that the manufacturing process involved drying, stemming, curing with jaggery-water, cutting, and packing tobacco leaves, and that the same product and process had already been considered in a connected matter. It also explains that advance rulings on classification are binding on the applicant and officer under the GST scheme, while writ review under Articles 226 and 227 is limited to jurisdictional error, illegality, natural justice breach, or perversity. On that basis, parity with the earlier view was required and the classification under CETH 2401 20 90 was treated as the legally sustainable entry. Case-Laws GST Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790276