TMI Blog2021 (5) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... with essential/non-essential oils, menthol, sweetening agencies etc., did not result in manufacture of a new and distinct product having a different character and use as end product continues to retain its original character though in a modified form - the facts are entirely different and as far as the judgment of the Hon'ble Supreme Court is concerned, the Hon'ble Supreme Court held that if the original character is not modified, then it need not be considered as a manufacturing, but in the present case such facts are to be decided only through complete adjudication by the competent authority and by the appellate authority. High Court is not an Expert Body in order to form an opinion with regard to the manufacturing of a produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner does not fall within the ambit of manufacture as defined under Section 2(f) of the Central Excise Act, 1944 Section Notes, Chapter Notes and Tariff Heads and hence not an excisable product. 3.The learned counsel appearing on behalf of the petitioner-firm mainly contended that the petitioner-firm is a manufacturer of tobacco product and there is no conversion as such in respect of selling of tobacco, as far as the petitioner-firm is concerned. The petitioner-firm purchases the raw tobacco from the farmers and re-packs the same and sells it to the customers and there is no conversion of tobacco as any other product and the manufacturing process is absent. Thus, the tobacco, being sold in the market, is not excisable and therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C.), Pudukkottai reported in 2019 (368) E.L.T. 669 (Mad.). Paragraph 4 of the judgment would be relevant, which reads as follows:- 4.In the instant cases, the petitioners are in the business of purchasing mined 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. 6.Relying on the said judgment, the learned counsel for the petitioner reiterated that the petitioner is also repacking the tobacco products by scenting and the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settle for some time. The petitioner thereby completes the process and the resultant products kept in loose form are directly packed in pouches in determined quantity and sell them in the market only as chewing tobacco . 9.Perusal of the above paragraph clearly provides an idea that various other ingredients are also involved in the process of making the tobacco, as far as the petitioner-firm is concerned. They admit that along with the raw materials, they add jaggery, grocery, musk, xylol, ambertee, calcium powder etc. Etc., is to be elaborated by the petitioner and such elaboration must be adjudicated in detail and depth with reference to the product, which come out for selling in the market. 10.High Court is not an Expert Body i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the competent authority and by the appellate authority. Thus, the petitioner is at liberty to exhaust the appellate remedy in the manner known to law. 13.As far as W.P.No.26967 of 2008 is concerned, with reference to the relief sought for refunding of central excise duty, the petitioner is to file appropriate application under Section 11B of the Central Excise Act, 1944. Thus, the petitioner is at liberty to approach the authorities and the authorities competent shall decide the application, if any, filed by the petitioner by following the procedures on merits and in accordance with law as expeditiously as possible. 14.As far as W.P.No.26968 of 2008 is concerned, the relief sought for in this writ petition cannot be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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