9911796707
TMI Blog1990 (8) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured tobacco. It appears that no licence is necessary for possession or sale of manufactured chewing tobacco. Somewhere in May 1958 the premises of the Appellant were inspected by the Deputy Superintendent, Central Excise, Allahabad. Amongst other stock, a quantity of 14,376 lbs. of tobacco, which the appellant termed as manufactured and Excise Department as unmanufactured, was taken into possession. Besides that there was another quantity of 264 lbs. recovered as undeclared, whether manufactured or unmanufactured. 3. The appellant was issued a show cause notice by the Assistant Collector of Central Excise asking him to explain the unauthorised possession of the unmanufactured tobacco. In response thereto, the appellant asserted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it necessary for its transport nor stocking as a licence. That colouring was a manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944 as asserted by the appellant was negatived because coloured tobacco was not in the state of being traded as a complete commodity. The Collector further held that chewing tobacco when treated with foreign matter and packed in suitable sized container for retail sale, ordinarily bearing the name of manufacturer and his address, fell within the definition of a manufactured product. As a trade practice, he observed that manufactured tobacco was brought about when its sale was imminent and unless packed in more or less sealed containers was otherwise bound to deteriorate in qualit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r snuff." 8. It is clear from the language that for purposes of tobacco manufacture the entire definition has to be read. In other words the question on the facts established would be whether colouring of tobacco is a process, incidental or ancillary, to the completion of the manufactured product known as chewing tobacco. The appellant did not take care to assert anywhere what are the steps which are taken by him to reach the end-product known as chewing tobacco. In order to qualify that the state of colouring was a process incidental or ancillary to the completion of the end-product the finding of the Assistant Collector of Central Excise is that it was a first step. The Collector of Central Excise held it a first step. The single Bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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