2005 (5) TMI 632

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Appellant. Shri S.V. Parelkar, DR, for the Respondent. ORDER The brief facts of the case are that during the month July 2004, the appellants herein who are manufacturers of Cigarettes, sent a particular quantity of raw tobacco (inputs for cigarettes) to M/s. Laxmi Ventures India Ltd. for curing, blending and manufacture of cut tobacco on job work basis and received back the cut tobacc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....garettes. There is also no dispute that cigarettes are entirely cleared for export. The fallacy in the impugned order arises in its concept/perception of what is final product. It has been erroneously held that tobacco dust/tobacco refuse arising during the course of manufacture of cigarettes is a final product and on that basis since that final product namely tobacco dust/tobacco refuse does not ....