https://www.taxtmi.com/caselaws?id=87645 The Tribunal held that the activity of mixing and selling snuff did not amount to manufacture under Section 2(f) of the Act, thus the resultant products were not liable to duty. While the duty amount was confirmed, the penalty imposed was reduced. The Tribunal also clarified that questions related to duty rates or goods' value do not warrant a reference to the High Court under Section 35G of the Act. The party was advised to appeal to the Supreme Court if necessary, emphasizing the broad interpretation of statutory provisions and limitations on High Court referrals. en-us Fri, 21 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87645 The Tribunal held that the activity of mixing and selling snuff did not amount to manufacture under Section 2(f) of the Act, thus the resultant products were not liable to duty. While the duty amount was confirmed, the penalty imposed was reduced. The Tribunal also clarified that questions related to duty rates or goods' value do not warrant a reference to the High Court under Section 35G of the Act. The party was advised to appeal to the Supreme Court if necessary, emphasizing the broad interpretation of statutory provisions and limitations on High Court referrals. Case-Laws Central Excise Fri, 21 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87645