https://www.taxtmi.com/caselaws?id=115836 For cut tobacco cleared under Chapter X Procedure, an input-output norm based on the number of cigarettes producible from one kilogram of cut tobacco could not be tested by adding the weight of tissue paper in the finished cigarettes. The declared consumption ratio and the Revenue's pilot tests both measured tobacco consumption by cigarette count, so the gross weight of cigarettes was not relevant to the norm. On that basis, tissue paper could not be used to allege short consumption or sustain a duty demand. The reasoning followed the assessee's earlier case on similar facts, and the demand was set aside in favour of the assessee. en-us Mon, 20 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 15:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115836 For cut tobacco cleared under Chapter X Procedure, an input-output norm based on the number of cigarettes producible from one kilogram of cut tobacco could not be tested by adding the weight of tissue paper in the finished cigarettes. The declared consumption ratio and the Revenue's pilot tests both measured tobacco consumption by cigarette count, so the gross weight of cigarettes was not relevant to the norm. On that basis, tissue paper could not be used to allege short consumption or sustain a duty demand. The reasoning followed the assessee's earlier case on similar facts, and the demand was set aside in favour of the assessee. Case-Laws Central Excise Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115836