1998 (9) TMI 162 - AT - Central Excise

Summary

The appeal involved the question of whether labeling or relabeling unmanufactured chewing tobacco under Tariff Heading 25.01 from October 1986 would incur duty. Duty on unmanufactured tobacco was abolished in 1979, but duty on branded unmanufactured tobacco was reintroduced in 1995. The judgment upheld the original order, stating that Chapter Note 2 of Chapter 24 did not apply to unmanufactured tobacco as of October 1986, therefore rejecting the Revenue's appeal.