https://www.taxtmi.com/caselaws?id=43287 The Supreme Court upheld the decision of the High Court, affirming that coloration of tobacco alone does not constitute manufacturing under the Central Excise Act. The Court emphasized the requirement for clear evidence of the manufacturing process to classify a product as manufactured. As the evidence regarding the incidental nature of coloration to the completion of chewing tobacco was inconclusive, the appeal was dismissed with no order as to costs. en-us Wed, 29 Aug 1990 00:00:00 +0530 Mon, 21 Jul 2014 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43287 The Supreme Court upheld the decision of the High Court, affirming that coloration of tobacco alone does not constitute manufacturing under the Central Excise Act. The Court emphasized the requirement for clear evidence of the manufacturing process to classify a product as manufactured. As the evidence regarding the incidental nature of coloration to the completion of chewing tobacco was inconclusive, the appeal was dismissed with no order as to costs. Case-Laws Central Excise Wed, 29 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43287