2017 (8) TMI 1742

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..... r under section 4 of the said Act? - HELD THAT:- In the appellant s own case M/S A.R.S CO VERSUS COMMR. OF CENTRAL EXCISE, TRICHY [ 2015 (10) TMI 354 - SC ORDER] , the Hon ble Supreme Court had held that the process of crushing of betel nuts into smaller pieces and sweetening the same with essential/non-essential oils, menthol, sweetening agents etc., does not amount to manufacture. Therefore, the .....

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..... sessment of Scented Supari is to be made under section 4A of Central Excise Act, 1944 on MRP declared on the multi-piece packages or under section 4 of the said Act. 2. At the time of hearing, 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 th .....

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..... and sweetening the same with 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 is set aside. The appeal is allowed with consequential relief, if any. (Dictated and pronounced in open co .....

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