Supreme Court · 2007 INSC 304 · Decided 19 March 2007
M/S Crane Betel Nut Powder Works v. Commissioner of Customs & Central Excise, Tirupathi and ANR.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 304 · [2007] 4 S.C.R. 109
- Case number
- CIVIL APPEAL No. 1453/2007
- Decided
- 19 March 2007
- Bench
- AR. LAKSHMANAN, ALTAMAS KABIR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
Central Excise Act, 1944-s. 2(f)-Process of cutting betel nuts into small pieces and adding essential/non- essential oils, menthol, sweetening c agent etc.-Held does not result in manufacture of a new and distinct product having a different character and use-End product continues to retain though in a modified form-Central Excise Tariff Act, 1985-Chapter 8, Sub heading 0801.00. Appellant-company is engaged in the business of marketing betel nuts B in different sizes after processing them by adding essential/non-essential oils, menthol and sweetening agent . The question which
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