TMI Blog1998 (11) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... The short point for determination in this appeal is whether powdered tobacco produced by the appellants still remains as an unmanufactured tobacco or a new commodity is produced so as to attract duty. In the instant case, the appellants are manufacturers of gudakhu used for cleaning teeth. For production of this product, tobacco leaves, geru mati and molasses are raw materials. Traces of sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a penalty of Rs. 10,000.00. 3.Arguing the case for the appellants, Shri C.R. Das, learned Counsel submits that no doubt, tobacco is used for preparing gudakhu but the use of the tobacco is in the form of powder; that making powder from tobacco does not amount to manufacture; that since no process of manufacture was involved and no new and distinct commodity in name, character and use comes into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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