1997 (7) TMI 591 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that crushing tobacco leaves into powder is not considered a manufacturing process and is not liable for duty if the leaves have already been taxed as unmanufactured tobacco. The decision was based on a previous judgment in the case of Shri Biswa Vijaya Industries v. Commissioner of Central Excise, Bhubaneswar. The appeals were allowed in favor of the appellants. [1997 (7) TMI 591 - CEGAT, KOLKATA]