2001 (3) TMI 543 - AT - Central Excise

Tobacco intended to be used in the manufacture of cigarettes even if not so used entitled to Exemption Notification No. 356/86-C.E.

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of Master Tobacco Co. (India) in a case involving duty on tobacco used in manufacturing cigarettes. The duty rate of Rs. 50/- per kilogram was correctly applied under notification 356/86. The appeal by the department was dismissed as the tribunal found no reason to question the Commissioner's decision that the tobacco was intended for use in cigarette manufacturing.