2008 (1) TMI 113

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..... This appeal filed by the assessee is against a demand of duty on 'scented supari' for the period 1-4-1995 to 25-9-1995. The above product resulted from the activity of cracking of betelnut followed by roasting, coating with oil and addition of sweetening and flavouring agents. This activity was undertaken by one M/s. ARR Enterprises, from whom the assessee purchased the product in bulk and repac....

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.... in the judgment of the Hon'ble Supreme Court in Crane Betel Nut Powder Works v. Commissioner of Customs & Central Excise, Tirupathi [2007 (210) E.L.T. 171 (S.C.)]. In that case, the question considered by the Apex Court was whether mechanical crushing of betelnuts into smaller pieces and passing them through different sizes of sieves to obtain different sizes/grades followed by sweetening amounte....

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....s apposite to the situation at hand. The process involved in the manufacture of sweetened betel nut pieces does not result in the manufacture of a new product as the end product continues to retain its original character though in a modified form. 31. In our view, the Commissioner of Customs and Central Excise (Appeals) has correctly analysed the factual as well as the legal situation in arrivi....