2005 (5) TMI 632

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..... e Respondent. ORDER The brief facts of the case are that during the month July 2004, the appellants herein who are manufacturers of Cigarettes, sent a particular quantity of raw tobacco (inputs for cigarettes) to M/s. Laxmi Ventures India Ltd. for curing, blending and manufacture of cut tobacco on job work basis and received back the cut tobacco and claimed exemption in terms of Notificat .....

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..... es are entirely cleared for export. The fallacy in the impugned order arises in its concept/perception of what is final product. It has been erroneously held that tobacco dust/tobacco refuse arising during the course of manufacture of cigarettes is a final product and on that basis since that final product namely tobacco dust/tobacco refuse does not discharge any duty liability cut tobacco which i .....

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