Home Case Index All Cases Central Excise Central Excise + SCH Central Excise - 2015 (10) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 354 - SCH - Central ExciseDuty demand - Manufacturing activity - Held that:- the process of cutting betel nuts into small pieces and addition of essential/non-essential oils, menthol, sweetening agent etc. did not result in a new and distinct product having a different character and use. Matter is squarely covered by the judgment of this Court in 'Crane Betel Nut Powder Works v. CCE, Tirupathi' [2007 (3) TMI 6 - SUPREME COURT OF INDIA] which has been followed in 'Satnam Overseas Ltd. v. CCE, New Delhi' [2015 (4) TMI 356 - SUPREME COURT] as well as 'Servo Med Industries Pvt. Ltd. v. CCE, Mumbai' [2015 (5) TMI 292 - SUPREME COURT] - appeal is squarely covered in favour of the assessee - Decided in favour of assessee.
|