2019 (4) TMI 718

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..... essential/non-essential oils, menthol, sweetening agents etc., does not amount to manufacture. Therefore, the issue whether section 4 or 4A has to be applied for arriving at the assessable value has no relevance for consideration in this appeal. The impugned order requires to be set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/40040/2013 - FINAL ORDER No. 43090/2018 - .....

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..... g, learned counsel Shri S. Shankar Raman appearing for the appellant submitted that the issue whether process of crushing of betel nuts amounts to manufacture has been considered by Hon ble Apex Court in the appellant s own case and held that the process does not amount to manufacture. The very issue has been considered by the Hon ble Supreme Court in the case of Crane Betel Nut Works Vs Commissio .....

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..... or arriving at the assessable value has no relevance for consideration in this appeal. The impugned order is set aside. 2. Following the same, we have no reason to deviate from the ratio already set down as aforesaid. The Revenue has also not cited any new facts or developments necessitating a different view. In the circumstances, in this case also, the impugned order requires to be set aside, .....

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