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TMI Blog2017 (3) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... uch process has not been defined as amounting to manufacture in the said Chapter Note 6 of Chapter 21 of the CETA. It is evident that after cutting and roasting, betel nut remains a betel nut and no change occurs in the end product. Therefore, their cut roasted supari is correctly classifiable under Tariff Item No. 0802 90 12 of the CETA which attracts the NIL tariff rate of duty - tobacco product can be classified under Chapter heading 24039990 only when it contains betel nut and tobacco and any one or more of lime and kattha (catechu) whether or not contained any other ingredients. In the instant case, seized manufactured tobacco contains neither lime nor kattha, therefore, it cannot be classified under Chapter heading 24039990. At the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch, no other person was found except Shri Rajendra Singh Rajput, Accountant, in the factory. It was noticed that the factory was not in operation and there was no production activity. No electric supply in the factory was also found. Physical verification of the finished and un-finished goods was carried out. It was found that Roasted Supari is sold in the packing of 60 Kgs., whereas manufactured Tobacco is sold in the packing of 30 Kgs. The statement of Shri Jai Kumar Lohani was recorded by the Department, who stated that he had taken the factory on rent from Shri Om Parkash Wadhwani since 01.04.2007. The factory was sealed. On 02.05.2011, the factory was de-sealed in the presence of Shri Suresh Katiyar, the Supervisor of the factory, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shankar along with Shri S. Sunil, learned Counsels for the assessee-Respondent. 4. After hearing both sides and on perusal of record, it appears that from betel nut to suprai , there must be some preparation in which betel nuts are contained and that such preparation does not contain lime, kattha (catechu) and tobacco. Thus, the cut roasted supari is correctly and legally classifiable under Tariff Item 0802 90 12 of the CETA as betel nuts split, attracting NIL tariff rate of duty. It may be mentioned that the process of roasting and cutting of supari undertaken by them does not amount to manufacture since such process has not been defined as amounting to manufacture in the said Chapter Note 6 of Chapter 21 of the CETA. In this view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord, it appears that the marks found on the bags of the seized manufactured tobacco are actually indicating the mix of tobacco meant for use by the manufacturer for a specific brand. They show that tobacco has been mixed in accordance with brand specific formula. Thus, it appears that the marks found written on seized goods at the assessee-Respondent‟s factory premises do not indicate any connection between manufactured tobacco and cut roasted supari with branded products of M/s M.M.S. Food Processors, Indore, in the course of trade of these products. So, in the impugned order the Commissioner has rightly treated the seized tobacco and cut supari as un-branded items in nature. 7. Further, tobacco product can be classified under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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