Classification Rate case laws

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1 ruling

High Court of Madras1 Jun 2026Classification Rate

Renganathan & Sons v. Assistant Commissioner of GST & Central Excise

In favour of the assessee

Renganathan & Sons, tobacco trader (Madras High Court, WP(MD) 26461 of 2025, 1 June 2026, G.R. Swaminathan, J.) disputed reclassification imposing higher compensation cess. Department treated product as manufactured tobacco under CETH 2403 99 entries after petitioner sprinkled jaggery water, shade-dried and bulked raw tobacco. Court found no manufacture altering essential character under Section 9 chargeability principles; processes were preparatory handling of unmanufactured tobacco classifiable under CETH 2401 20 90. Higher cess categories 2403 99 10/90 inapplicable. Outcome: in favour of the assessee. Classification turns on whether processes amount to manufacture, not mere physical treatment or packaging. This editorial note is for Chartered Universe professional research and is not legal advice. Material facts and holdings are drawn from the reported judgment.

CGST S.9