1999 (11) TMI 89

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....tions, the petitioner wants this Court to decide that the petitioner's product, stated to be cut piece tobacco, is an unmanufactured product and therefore, the respondents are not competent in law to impose duty under Central Excise tariff, as in Entry No. 2401.00 there is no duty imposed for the unmanufactured tobacco. 2.However, the respondents in the counter would state that the said content....

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....sioner of Sales Tax, Kerala v. P. Kesavan & Co.). When the similar question came up, the Apex Court would hold as follows :- "5 Where technical matters are involved, and particularly when process of manufacture have become increasingly complicated, it is appropriate that the authorities best competent to deal with such matters should be allowed to do so……………………….. we must stre....