https://www.taxtmi.com/caselaws?id=340144 Roasted and cut supari was treated as betel nut under Tariff Item 0802 90 12 because roasting and cutting were not regarded as manufacture under Chapter Note 6 of Chapter 21, so it attracted nil duty. The tobacco bags' markings were viewed as mixing ratios for production, not a brand name used in trade, and the tobacco did not meet the conditions for Tariff Item 24039990 because it lacked lime and kattha; at highest, it fell under Tariff Item 24039910. As turnover was within the prescribed limit, SSI exemption under Notification No. 8/2003-CE was available, and confiscation or penalty was not warranted. en-us Thu, 09 Feb 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340144 Roasted and cut supari was treated as betel nut under Tariff Item 0802 90 12 because roasting and cutting were not regarded as manufacture under Chapter Note 6 of Chapter 21, so it attracted nil duty. The tobacco bags' markings were viewed as mixing ratios for production, not a brand name used in trade, and the tobacco did not meet the conditions for Tariff Item 24039990 because it lacked lime and kattha; at highest, it fell under Tariff Item 24039910. As turnover was within the prescribed limit, SSI exemption under Notification No. 8/2003-CE was available, and confiscation or penalty was not warranted. Case-Laws Central Excise Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340144