1993 (3) TMI 233 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta granted a stay on duty demanded for Tobacco Powder obtained in the manufacture of 'Gul' as it is not considered a manufactured Tobacco product. The petitioners had paid duty on their final product 'Gul' and argued that they should be exempt from duty on 'Gul' to the extent of duty paid on Tobacco Powder. The Tribunal agreed and granted the stay on duty demanded during the appeal process. The issue was transferred to CEGAT, New Delhi for further proceedings.