1997 (7) TMI 442 - AT - Central Excise

Summary

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.