Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1990 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (8) TMI 168 - SUPREME COURTWhether coloured tobacco be treated as manufactured tobacco or unmanufactured tobacco? Held that:- In order to qualify that the state of colouring was a process incidental or ancillary to the completion of the end-product the finding of the Assistant Collector of Central Excise is that it was a first step. The Collector of Central Excise held it a first step. The single Bench of the High Court held it to be not a step to complete the product. The Division Bench left it at that treating it as a question of fact. In this situation and for the scanty material available on the record, we are unable to take the matter any further so as to conclude whether the step of colouring was incidental or ancillary to the completion of the manufactured product known as Zarda. Therefore, for these reasons, we find no case to upset the decision of the Allahabad High Court and leave the order dismissing the writ petition of the appellant undisturbed. Appeal dismissed.
|