1997 (4) TMI 204

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....S.N. Ghosh, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  The appellant company herein undertook crushing of tobacco leaves, stems, stalks and butts and they convert them into powder form. Question involved in this appeal is whether the tobacco powder so obtained as mentioned above is liable to duty or not under Chapter 24 of the Central Excise Tariff Act, 1985. The a....

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....p;. . . . .       2404.90 Other 15%"   2. We also reproduce below the definition of manufacture given in Section 2(f) of the Central Excise Act, 1944 as also the specific definition in relation to tobacco, as mentioned in the Judgment reported in 1990 (48) E.L.T. - 115 at para 12 :- "12. The relevant portion of amended Section 2(f) of the Cent....

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....manufactured tobacco to another form of unmanufactured tobacco. It does not bring into existence any new manufacture. 3. On the other hand, the lower authorities have held that the tobacco powder as brought into existence by the appellants, is different from tobacco stems, stalks, butts and leaves and it is made fit for use in the nearby industry for the manufacture of gudakhu-form tobacco....

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....of the processes mentioned in Section 2(f) of the Central Excise Act, 1944 which sets out the various processes of manufacture in relation to tobacco, are carried out in the present case. No other evidence has also been brought on record by the Revenue that tobacco powder so produced by appellants is known in the market as a manufactured tobacco. This burden squarely rests on the Revenue if they w....