1980 (7) TMI 112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C.J.]. - The petitioner is a manufacturer of Bidis. Hand-made bidis were not subjected to excise duty before 1st March 1975. By Finance Act No. 25 of 1975, hand made bidis were included as excisable goods under the heading 'Other Bidis' in item No. 4-II(3)(ii) of the First Schedule to the Central Excises and Salt Act, 1944. The said bidis thus now come under the category of manufactured tobacco. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er. 2. The argument of the learned counsel for the petitioner is that the Bidis must be taken to be fully manufactured when they were packed in Pudas and that it was not necessary for completing the manufacture of bidis that they should have been packed in unit containers or pitaras. 3. Section 2(f) of the Act defines "manufacture" to include any process incidental or ancillary to the comple....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t packed in normal containers on 28th February 1975 in which they are normally delivered by the petitioner. It was also observed that this position was not disputed in appeal. The Central Government, in revision, held that the practice of bidi manufacturers is that bundles of labelled bidis are packed in unit containers before delivery to the customers. It was on this finding that the Central Gove....