https://www.taxtmi.com/caselaws?id=54660 Scented tobacco subjected only to sieving, application of quimam and perfume, and packing remains classifiable as unmanufactured tobacco where it is not transformed into a consumer-ready chewing product or commercially understood as chewing tobacco. Curing, casing, flavouring or moistening of tobacco leaves does not by itself create manufactured chewing tobacco. As the goods attracted a nil duty rate under the unmanufactured tobacco heading, their clearances could not be included for SSI turnover by clubbing group-unit clearances. Consequently, denial of SSI exemption, duty demands, penalties, and allegations of non-registration or clandestine removal were unsustainable. en-us Tue, 06 Sep 2005 00:00:00 +0530 Wed, 17 Apr 2024 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54660 Scented tobacco subjected only to sieving, application of quimam and perfume, and packing remains classifiable as unmanufactured tobacco where it is not transformed into a consumer-ready chewing product or commercially understood as chewing tobacco. Curing, casing, flavouring or moistening of tobacco leaves does not by itself create manufactured chewing tobacco. As the goods attracted a nil duty rate under the unmanufactured tobacco heading, their clearances could not be included for SSI turnover by clubbing group-unit clearances. Consequently, denial of SSI exemption, duty demands, penalties, and allegations of non-registration or clandestine removal were unsustainable. Case-Laws Central Excise Tue, 06 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54660