Jaggery-Water Curing Does Not Make Tobacco “Manufactured”: Madras HC

Arumugam Vs Commissioner of GST & Central Excise (Madras High Court) The Madras High Court dealt with a writ appeal concerning the classification of a tobacco product under GST. The appellant, engaged in the tobacco business, undertook a process involving purchase of raw dried tobacco leaves, removal of stems and dust, curing the leaves using jaggery-water (liquoring) to prevent decay, cutting the leaves into small pieces, and packing them for sale. The appellant contended that the product should be classified under CETH 2401 20 90 (raw tobacco), while the department classified it under CE...