https://www.taxtmi.com/caselaws?id=794744 Sun-cured tobacco leaves procured from farmers, and leaves subjected only to grading, bundling or butting, retain their character as tobacco leaves rather than becoming unmanufactured tobacco under Heading 2401. The classification was determined by the ordinary meaning of "tobacco leaves," the HSN notes recognising cured leaves within the tariff structure, and the view that these handling steps are incidental and do not create a new commodity. Circular No. 332/2/2017-TRU was read consistently with that position, so such goods remain eligible for the concessional GST rate under Entry No. 162 of Schedule I. en-us Thu, 02 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794744 Sun-cured tobacco leaves procured from farmers, and leaves subjected only to grading, bundling or butting, retain their character as tobacco leaves rather than becoming unmanufactured tobacco under Heading 2401. The classification was determined by the ordinary meaning of "tobacco leaves," the HSN notes recognising cured leaves within the tariff structure, and the view that these handling steps are incidental and do not create a new commodity. Circular No. 332/2/2017-TRU was read consistently with that position, so such goods remain eligible for the concessional GST rate under Entry No. 162 of Schedule I. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794744