Tobacco leaf crushing not manufacturing process; duty not applicable if taxed before The Appellate Tribunal CEGAT, Kolkata held that crushing tobacco leaves into powder does not amount to a manufacturing process and is not subject to duty ...
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Tobacco leaf crushing not manufacturing process; duty not applicable if taxed before
The Appellate Tribunal CEGAT, Kolkata held that crushing tobacco leaves into powder does not amount to a manufacturing process and is not subject to duty if the leaves were already taxed as unmanufactured tobacco. The decision was influenced by a prior ruling in Shri Biswa Vijaya Industries v. Commissioner of Central Excise, Bhubaneswar. The appeals were decided in favor of the appellants.
The Appellate Tribunal CEGAT, Kolkata ruled that crushing tobacco leaves into powder is not considered a manufacturing process and is not liable for duty if the leaves have already been taxed as unmanufactured tobacco. The decision was based on a previous judgment in the case of Shri Biswa Vijaya Industries v. Commissioner of Central Excise, Bhubaneswar. The appeals were allowed in favor of the appellants. [1997 (7) TMI 591 - CEGAT, KOLKATA]
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