1999 (11) TMI 89

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stated to be cut piece tobacco, is an unmanufactured product and therefore, the respondents are not competent in law to impose duty under Central Excise tariff, as in Entry No. 2401.00 there is no duty imposed for the unmanufactured tobacco. 2.However, the respondents in the counter would state that the said contention cannot be said to be fully correct. 3.In the light of the rival contention .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , the Apex Court would hold as follows :- "5 Where technical matters are involved, and particularly when process of manufacture have become increasingly complicated, it is appropriate that the authorities best competent to deal with such matters should be allowed to do so……………………….. we must stress that where intricate technical processes are involved, it is proper that the writ court should dire .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X