1993 (3) TMI 233

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....r, JDR, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - This common order disposes of the two Stay Petitions as a common issue is involved. 2. Shri K.P. Dey, learned Counsel for the petitioners submits that duty has been demanded from them in respect of Tobacco Powder obtained in the course of manufacture of their final product 'Gul'. Shri Dey contended that Tobacco Powder is....

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....he stay granted by this Bench in respect of Tobacco Powder obtained in the course of manufacture of Gudakhu. He pleaded for grant of stay. 3. Shri B.B. Sarkar, learned Departmental Representative replied to the arguments advanced by the learned Counsel. He pointed out that Tobacco Powder was not exempt at the material time. What was exempt was Gul made from duty paid Tobacco Powder. That meant th....

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....ured Tobacco. This chapter Note is applicable to 24.02, 24.03 and 24.04 which refer to Cigars, Cheroots, Cigarettes and other manufactured Tobacco. In their case, labelling, relabelling/repacking or the adoption of any other treatment to render the product marketable to the consumer shall amount to manufacture. Since these specified processes will amount to manufacture if carried out on goods whic....