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1961 (4) TMI 1 - SC - Central ExciseWhether "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not the tobacco plant but does not include any part of a tobacco plant while still attached to the earth? Held that:- The distinction between tobacco falling under Clause (5) and Clause (6) according to the report of the Committee, is so clear and unambiguous and its relation to the object intended by the imposition of tariff is so clearly reasonable that the attack against its validity on the ground of unconstitutional discrimination cannot be upheld. In the counter-affidavit, the allegations made in regard to the exclusive user of Nicotiana Rustica are generally denied what is more the report of the Committee specifically points out that though not known to be used for biris, when they are cured in broken leaf grades they can be used with admixture with biri tobacco like Pandharpuri tobacco for imparting strength to biri mixtures, and so according to the Committee no generalisation in this matter is possible and it cannot be asserted that all the forms of this variety are incapable of use of biris. Besides, it would be quite possible for dealers in the said varieties of tobacco to send them to other parts of the country where they are used for the purpose of manufacturing biris. Therefore, the grievance made by the petitioners that the tobacco in which they deal can never be used for biris is obviously not well founded. Appeal dismissed.
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