TMI Blog2020 (1) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... e placed in the case of CRANE BETEL NUT POWDER WORKS VERSUS COMMR. OF CUS. C. EX., TIRUPATHI [ 2007 (3) TMI 6 - SUPREME COURT ] where it was held that The process involved in the manufacture of sweetened betel nut pieces does not result in the manufacture of a new product as the end-product continues to retain its original character though in a modified form. From the facts of the cases, it is clearly seen that the minced tobacco, which is purchased in larger quantity, is repacked and sold in smaller packs. The identity of the product remains the same and it does not get changed to a different commercial product or distinct commodity - As held by the Hon ble Supreme Court in the case of Crane Betel Nut Powder Works, adding scent or fla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apting from one product to other product. 4. In the instant cases, the petitioners are in the business of purchasing minced tobacco on whole sale basis, add some scent, repack it in small packs and sell it. The respondent has taxed them, on the ground that adding scent and making in small packs involves manufacturing process and the tobacco is converted from raw tobacco to chewing tobacco, which is a different commercial product and, therefore, they are liable for paying tax. 5. The Learned Counsel appearing for the petitioners would rely on the judgment of the Hon ble Supreme Court in Crane Betel Nut Powder Works v. Commissioner of Customs and Central Excise, Tirupathi and another reported in 2007(6) VST 532 (S.C.) = 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of fact attains finality and it is not open to the petitioners to challenge the same in the writ proceedings. 7. From the facts of the cases, it is clearly seen that the minced tobacco, which is purchased in larger quantity, is repacked and sold in smaller packs. The identity of the product remains the same and it does not get changed to a different commercial product or distinct commodity. 8. As held by the Hon ble Supreme Court in the case of Crane Betel Nut Powder Works, adding scent or flavour did not result in a new and distinct product having a different character and use. Therefore, in the considered opinion of this Court, there is no manufacturing process involved in the activities of the petitioners. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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