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TMI Blog1985 (10) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ing this combined order for all the six appeals. 2. The facts, in brief, which are not disputed are that the respondents purchase raw tobacco, crushed in the form of flakes and packed in bulk packs, from the market. They do not add any ingredient to the tobacco, nor process it in any manner. They just re-pack the flakes into small paper/polythene packets, label the packets with their brand name and the description "Jarda" or "Bhugi" (Choora) and sell them. In retail, the 10 gms. packets sell at about 30 paise each. These are generally purchased by poor people who use the tobacco contained therein for chewing with or without the admixture of small quantities of slaked lime (such mixing is done usually on the palm of the user). 3.&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Section 2(f) aforesaid. Board's Tariff Advices and judicial authorities. In substance, the department's case is that description of the goods as "Jarda" etc. and their intended and actual use for chewing squarely bring them under the entry which is specific for chewing tobacco, that the fact of "manufacture" is to be presumed in the circumstances, that repacking and labelling operations undertaken by the respondents amounted to "preparation of......chewing tobacco......" within the statutory definition of "manufacture" in Clause (i) of Section 2(f) and that, in any case, these operations, being intended to render the product marketable to the consumer, came within the ambit of Clause (ia) of the said section as well. 5. On the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acks on which they have affixed their labels. If tobacco flakes in gunny bags were really unmanufactured tobacco, we are at a loss to understand how the repacking and labelling operations alone can convert them into manufactured tobacco. On the other hand, if the flakes in gunny bags were manufactured tobacco, then the duty liability under the tariff entry "chewing tobacco" should have to be fastened on to those who rendered it into the Jarda or flake form and not on the repackers. Mere repacking and labelling at the respondents' end cannot amount to "preparation of...chewing tobacco..." within the meaning of Section 2 (f) (i). Though Section 2(f) (ia) makes repacking and labelling as manufacturing operations; it does so "in relation to man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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