2010 (2) TMI 1014 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT CHENNAI upheld the classification of tobacco product as unmanufactured under Heading 24.01, rejecting the Department's appeal for classification as chewing tobacco under chapter/sub-heading 2404.41. The treatment of tobacco with jaggery water resulted in cured tobacco, falling under unmanufactured tobacco classification. The appeal by the Revenue was dismissed.