https://www.taxtmi.com/caselaws?id=459992 Scented supari was considered in light of the Supreme Court's ruling that crushing betel nuts into smaller pieces and sweetening them with oils, menthol and similar agents does not amount to manufacture. Once the process was held not to be manufacture, no excise duty liability survived, and the valuation question under Section 4 or Section 4A of the Central Excise Act, 1944 became irrelevant. On that basis, assessment under Section 4A was found unsustainable and the impugned order was set aside in favour of the assessee. en-us Tue, 29 Aug 2017 00:00:00 +0530 Tue, 07 Jan 2025 19:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459992 Scented supari was considered in light of the Supreme Court's ruling that crushing betel nuts into smaller pieces and sweetening them with oils, menthol and similar agents does not amount to manufacture. Once the process was held not to be manufacture, no excise duty liability survived, and the valuation question under Section 4 or Section 4A of the Central Excise Act, 1944 became irrelevant. On that basis, assessment under Section 4A was found unsustainable and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459992