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TMI Blog1980 (7) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st March 1975. By Finance Act No. 25 of 1975, hand made bidis were included as excisable goods under the heading 'Other Bidis' in item No. 4-II(3)(ii) of the First Schedule to the Central Excises and Salt Act, 1944. The said bidis thus now come under the category of manufactured tobacco. The petitioner's contention was that the stock of manufactured bidis with it which existed immediately on 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured when they were packed in Pudas and that it was not necessary for completing the manufacture of bidis that they should have been packed in unit containers or pitaras. 3. Section 2(f) of the Act defines "manufacture" to include any process incidental or ancillary to the completion of manufactured product. Clause (ia) of Sec. 2(f) further clarified that in relation to manufactured tobac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also observed that this position was not disputed in appeal. The Central Government, in revision, held that the practice of bidi manufacturers is that bundles of labelled bidis are packed in unit containers before delivery to the customers. It was on this finding that the Central Government agreed with the findings of the Assistant Collector and the Collector that the stock of bidis was not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trade practice the manufacturers pack the bidi-bundles in unit containers before delivery to the customers, it is obvious that the stock of bidis with the petitioner could not be said to be fully manufactured in accordance with the definition contained in Section 2(f) of the Act. The Excise authorities were, therefore, right in charging excise duty on the same from 1st March 1975. 4. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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