https://www.taxtmi.com/caselaws?id=42175 The Patna HC construed Tariff Item 4, Category II, clause (iv) of the Central Excises and Salt Act, 1944, by applying common parlance and commercial parlance tests rather than a scientific or technical meaning. It held that cut tobacco used as an in-process material in the continuous manufacture of machine-made cigarettes is commercially and functionally different from smoking mixtures for pipes and cigarettes, which are finished consumer products intended for immediate use. The tariff structure, prior departmental practice, and the Finance Minister's budget speech all supported that reading. Accordingly, cut tobacco in the cigarette-manufacturing process was held not to fall within clause (iv) and not to be independently liable to excise duty. en-us Wed, 03 Jul 1985 00:00:00 +0530 Wed, 09 Jun 2010 16:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42175 The Patna HC construed Tariff Item 4, Category II, clause (iv) of the Central Excises and Salt Act, 1944, by applying common parlance and commercial parlance tests rather than a scientific or technical meaning. It held that cut tobacco used as an in-process material in the continuous manufacture of machine-made cigarettes is commercially and functionally different from smoking mixtures for pipes and cigarettes, which are finished consumer products intended for immediate use. The tariff structure, prior departmental practice, and the Finance Minister's budget speech all supported that reading. Accordingly, cut tobacco in the cigarette-manufacturing process was held not to fall within clause (iv) and not to be independently liable to excise duty. Case-Laws Central Excise Wed, 03 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42175