Damodar J. Malpani And Anr. vs Collector Of Central Excise

The appellants challenged the classification of their chewing tobacco as 'manufactured tobacco' under tariff heading 24.04, contending it should be classified as 'unmanufactured tobacco' under heading 24.01. The Court noted that the classification depends on the process and composition of the product. The Court highlighted that the excise authorities ignored the appellants' request for chemical analysis to compare their product with another similarly classified product, suggesting a failure in the administrative process of classification.