1998 (3) TMI 435

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....R, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Both the sides point that the issue involved in the present two matters is whether tobacco powder obtained by crushing of tobacco leaves, stems, stalks and butts are classifiable under tariff sub-heading 2401.00 as non-manufactured tobacco or it is classified as manufactured tobacco under tariff sub-heading 2404.90. 2. Ld. Advo....

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....the manufactured category". Ld. SDR, therefore, submits that tobacco powder is classified under Tariff sub-heading 2404.90. He further submits that the Revenue's appeal against Shree Chand Agarwal has been dismissed by the Apex Court as reported in 1997 (95) E.L.T. A65. He, therefore, submits that the classification of tobacco powder as held by the Tribunal in Shree Chand's judgment should be take....