No Estoppel in Tax Classification: Madras High Court Allows Reclassification of Processed Tobacco as ‘Unmanufactured Tobacco’

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No Estoppel in Tax Classification: Madras High Court Allows Reclassification of Processed Tobacco as ‘Unmanufactured Tobacco’

Indirect Taxes

Published on

19/04/2026

By Mariya Paliwala

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The Madurai Bench of the Madras High Court has held that tobacco subjected only to minimal processing such as drying, stripping and sprinkling with jaggery water does not amount to “manufacture”, and must be classified as unmanufactured tobacco under CETH 2401 20 90. The Bench of Justice G.R. Swaminathan and Justice K. Rajasekar has observed…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Unmanufactured Tobacco

No Estoppel in Tax Classification: Madras High Court Allows Reclassification of Processed Tobacco as ‘Unmanufactured Tobacco’

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