https://www.taxtmi.com/caselaws?id=44306 The court dismissed all writ petitions challenging the jurisdiction and authority of Central Excise authorities to search and seize 'Pan Masala' products. It held that 'Pan Masala' was considered 'manufactured' under the Central Excises and Salt Act before 1985, not eligible for exemptions, and classifiable under Tariff Item 68. The court concluded that the search and seizure operations were valid, and the petitions lacked merit, thus dismissing them with costs. en-us Wed, 27 Sep 1995 00:00:00 +0530 Fri, 25 Jun 2010 13:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44306 The court dismissed all writ petitions challenging the jurisdiction and authority of Central Excise authorities to search and seize 'Pan Masala' products. It held that 'Pan Masala' was considered 'manufactured' under the Central Excises and Salt Act before 1985, not eligible for exemptions, and classifiable under Tariff Item 68. The court concluded that the search and seizure operations were valid, and the petitions lacked merit, thus dismissing them with costs. Case-Laws Central Excise Wed, 27 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44306