Court Rules Raw Materials Non-Dutiable in Cigarette Case; No Grounds for Confiscation Found.

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....Clandestine manufacture and clearance - Cigarettes - Raw material which was found lying in the factory of the appellant was admittedly not manufactured by the appellant and as such the same is not dutiable in the hands of the appellant. Thus, there is no requirement of confiscation of raw material in the facts and circumstances - AT....