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2013 (9) TMI 19 - CESTAT NEW DELHIManufacture - Classification - tobacco products - entry No. 24039910 or 24012090 - Whether unmanufactured tobacco purchased in bulk and thereafter converted into small pouches by mixing it with a lime tube would amount to manufacture as defined under Section 2F of the Central Excise Act - Adjudicatory Authority was of the view that the tobacco pouches marketed by the assessee were covered by classification only No. 24039910 Section V Chapter 24 and the order of the adjudicating authority confirming the demand, interest and penalty on the ground that the demand raised by the department was barred by limitation was rejected - Held that:- Once it was concluded that production of retail packs pouches amounts to manufacture the pouches produced and marketed by the respondent would fall under the sub-heading 2403 of Chapter 24, which relates to other manufactured tobacco, and particularly classification entry No. 24039910 - There was no infirmity in the order of Commissioner (Appeals) classifying the product in question under entry No. 24039910 - there was no merit in the appeal filed by the department. It was clear that repacking of raw tobacco from bulk packs to retail packs amounts to manufacture - the appellants were purchasing bulk tobacco from the market and repacking the same into small pouches along with lime tube - The process obviously amounted to deemed manufacture of retail pouches in view of chapter note 3 of Chapter 24 - Decided against Revenue.
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