Court Upholds Excise Duty on Tobacco Manufacturing Based on Packing Machine Speed; No Judicial Intervention Needed.

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....Levy of duty on manufacturing of Chewing Tobacco or Unmanufactured Tobacco - if a packing machine is in working condition, then, its speed is a relevant consideration for imposition of excise duty. Such levy cannot be said to be arbitrary or unreasonable which may warrant intervention by this Court under power of judicial review. - HC....