1 W.A.(MD)NO.268 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT RESERVED ON : 01.08.2025 PRONOUNCED ON : 17.04.2026 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN AND THE HON'BLE MR.JUSTICE K.RAJASEKAR W.A.(MD)No.268 of 2025 AND C.M.P.(MD)No.1914 of 2025 M/s.Rathinampillai Ganesan (Rethna Tobacco Company), Rep. By its Managing Partner, Mr.Rathinampillai Ganesan, 58, 12th Street, Natarajapuram South, Thanjavur – 613 007. ... Appellant / Petitioner Vs. The Assistant Commissioner, O/o.the Assistant Commissioner of GST & Central Excise, Pon Nagar, Medical College Road, Thanjavur – 613 007. ... Respondent / Respondent Prayer: Writ Appeal filed under Clause 15 of Letters Patent, to set aside the order dated 24.10.2024 in W.P.(MD)No.12626 of 2020 and allow the writ appeal and to reclassify and declare the appellant's products viz., unmanufactured Tobacco under heading 2401 20 90 of the Customs Tariff considering the nature and process adopted, relevant HSN explanatory notes, Judicial pronouncements and the submissions made by the appellants, both written and oral, during the hearing. (Prayer is amended vide order dated 01.08.2025) 1/3 https://www.mhc.tn.gov.in/judis 2 W.A.(MD)NO.268 OF 2025 For Appellant : Mr.V.Raghavachari Senior counsel, for Mr.R.Sivaraman. For Respondent : Mr.N.Dilip Kumar, Standing counsel. * * * J U D G M E N T (By G.R.SWAMINATHAN, J.) In view of the order made in WA(MD)No.746 of 2025, the order impugned in the writ petition as well as the order of the learned Single Judge assailed in this appeal are set aside. We hold that so long as the appellants are confining their activity to what was approved in Pachiappa Chettiar case, their product would fall under CETH 2401 20 90. 2.The writ petition as well as the writ appeal stand allowed. Connected miscellaneous petition is closed. (G.R.SWAMINATHAN, J.) & (K.RAJASEKAR, J.) 17.04.2026 NCC : Yes / No Index : Yes / No Internet : Yes/ No PMU/skm 2/3 https://www.mhc.tn.gov.in/judis 3 W.A.(MD)NO.268 OF 2025 G.R.SWAMINATHAN, J. AND K.RAJASEKAR, J. PMU/skm W.A.(MD)No.268 of 2025 17.04.2026 3/3 https://www.mhc.tn.gov.in/judis