Collector Of Central Excise, Calcutta vs M/S Alnoori Tobacco Products And Anr

The Supreme Court held that tobacco powder obtained from crushing tobacco leaves is classifiable under tariff sub-heading 2401.00 as un-manufactured tobacco, not under sub-heading 2404.90 as manufactured tobacco, as per the Central Excise Tariff Act, 1985. The Court affirmed the CEGAT's decision, which distinguished the classification based on the nature of the product and referenced prior decisions. The appeal by the Central Excise authorities was dismissed, upholding the CEGAT's ruling.