Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
1997 (7) TMI 442 - AT - Central Excise
The judgment by the Appellate Tribunal CEGAT, CALCUTTA held that tobacco powder created by crushing tobacco leaves does not amount to a manufacturing process, falling under Tariff Heading 2401.00 with nil duty. The Tribunal rejected the Revenue's argument based on Notification No. 445/86-C.E. and upheld its previous decisions in similar cases. The appeal was allowed in favor of the appellants.
|