2013 (12) TMI 275

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r Works [2007 (3) TMI 6 - SUPREME COURT OF INDIA] - addition of sweetening material to the betel nut would not result in new and distinct or different product - addition of saccharine would not result in sweetened scented supari rather than only scented supari - Decided against Revneue. - E/2858/2005-EX(DB) - Final Order No. 56192/2013-EX(BR)(PB) - Dated:- 12-4-2013 - Ms. Archana Wadhwa and Sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rks [2007 (210) E.L.T. 171] laying down that addition of sweetening material to the betel nut would not result in new and distinct or different product. As such, it can be safely concluded that addition of saccharine would not result in sweetened scented supari rather than only scented supari. As such, we do not find any infirmity in the view taken by the Commissioner (Appeals). Revenue s appeal i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X