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Central Excise - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Excisability - repacking the tobacco products by scenting - High ...

Central Excise

May 1, 2021

Excisability - repacking the tobacco products by scenting - High Court is not an Expert Body in order to form an opinion with regard to the manufacturing of a product or otherwise. Experts in the Department must conduct an inspection and form an opinion, whether it is a manufacture of product or the raw material is just repacked and sold to the end user. The said nature of proceedings cannot be adjudicated before the High Court, as the scope of the writ proceedings are limited - HC

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