COLLECTOR OF CENT.EXCISE,CALCUTTA vs M/S.ALNOORI TOBACCO PRODUCTS

The Supreme Court upheld the CEGAT's decision 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 emphasized that the classification depends on the nature of the product and its distinct characteristics. The ruling clarified that prior decisions cited by the Central Excise authorities were not binding precedents in this context, affirming the CEGAT's interpretation.