https://www.taxtmi.com/caselaws?id=41422 Rolling tobacco into biris was treated as manufacture under the excise definition because preparation of biris was expressly included for tobacco products; takedars carrying out that process in their premises were therefore manufacturers of excisable goods and had to obtain a Form L-IV licence. The trade notices limiting licensing to clearances above the exempted threshold for unbranded biris were upheld because the licensing control was linked to the duty exemption scheme, and the distinction between in-premises manufacture and work done through home-workers was held to be real and relevant. The challenge to the notices on discrimination failed. en-us Fri, 20 Jun 1980 00:00:00 +0530 Thu, 03 Jun 2010 10:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41422 Rolling tobacco into biris was treated as manufacture under the excise definition because preparation of biris was expressly included for tobacco products; takedars carrying out that process in their premises were therefore manufacturers of excisable goods and had to obtain a Form L-IV licence. The trade notices limiting licensing to clearances above the exempted threshold for unbranded biris were upheld because the licensing control was linked to the duty exemption scheme, and the distinction between in-premises manufacture and work done through home-workers was held to be real and relevant. The challenge to the notices on discrimination failed. Case-Laws Central Excise Fri, 20 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41422