ORDER
P.C. Jain, Member (T)
1. The short question involved in this appeal is whether labelling or relabelling of unmanufactured chewing tobacco falling under Tariff Heading 25.01, as it existed in October, 1986 would be liable to duty or not. Duty on unmanufactured tobacco had been done away with in 1979. However, w.e.f. 16-3-1995 duty on branded unmanufactured tobacco by slight amendment of Chapter Note 2 of Chapter 24 was brought into force. This case is well before 16-3-1995. Reliance placed by the Board or rather the Revenue in this appeal is based only on Chapter Note 2 of Chapter 24. This Chapter does not have any application to unmanufactured tobacco as it existed in October, 1986. Therefore, we do not find any substance in Revenue’s appeal. We, therefore, uphold the impugned order and reject the Revenue’s appeal.