9911796707
TMI Blog1998 (4) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... o by a partner of the petitioner-firm, it is stated that the petitioner-firm is carrying on business in turmeric, kumkum and other allied products intended for pooja and religious purposes. The petitioner firm had taken royalty and user of the trade mark "GOPURAM" from its sister concern. It is said that the firm is marketing turmeric powder under brand name "Gopuram turmeric powder". The firm used to purchase good quality of turmeric from its originating places. Turmeric is grounded and powdered and is marketed in its pure form and the petitioner do not add or mix with any other components or ingredients and the turmeric powder as such is sold. The powdered turmeric retains its name, character and use as turmeric in full from the beginning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -firm on 29-1-1998. Treating the turmeric powder as `bath preparation', attracting excise duty, they compelled the petitioner to pay a sum of Rs. 6 lakhs immediately. Apprehending arrest and undesirable happenings, a cheque for Rs. 6 lakhs was handed over to the department. It is also said that various involuntary statements have been retained from the deponent's husband and he was asked to appear before the office of the 2nd respondent on 31-1-1998. 5. In the mean while the 2nd respondent also issued a detention order on 29-1-1998, for the items referred in paragraph 17 of the affidavit. Thereafter, the petitioner-firm also paid another sum of Rs. 19 lakhs. It is also said that on 6-3-1998, the officials of the 1st respondent came to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken custody on 29-1-1998 are excisable goods. It is clearly indicated in the containers of the goods as `non-edible'. It is intended as a cosmetic or toilet preparations. The allegation that the petitioner and her husband were compelled to pay Rs. 25 lakhs is false. It is also said that the petitioners themselves advertised the goods as a beauty or toilet preparation. The goods that are sold in the container are manufactured item, and it is a different and distinguished product from the detaining raw-material. It is therefore, an excisable goods and at any rate, the writ petition at this stage is not maintainable. 7. Learned Counsel for the petitioner brought to my notice the definitions of `goods', `Manufacture' and also the charging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt by `manufacture' and what is meant by `excisable goods' etc. The decision of the Calcutta High Court was stressed for the reason that the subject matter of that case was also turmeric powder. Counsel relied on page 251 of the reports, wherein I find the following statement :- "By simply powdering the turmeric and black pepper and/or white pepper the original commercial identity and/or characteristics of the commodity are not changed. In fact it is a matter of common knowledge that when the turmeric is purchased it is usually powdered or pasted for the purpose of daily use." I do not think that this is a finding of the learned Judge. It is an argument of the Counsel for the petitioner before the Calcutta High Court. That is a case, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Tax Officer]. According to the Counsel, the said decision also holds that turmeric and turmeric powder are one and the same and there is no manufacture as alleged by the respondent. I do not think that the said decision also holds that view. Paragraphs 7 8 of the Judgment, make the point clear. In that case, the argument was that pepper and pepper powder and turmeric and turmeric powder are to be classified as the same. Regarding pepper and pepper powder, their Lordships held that the argument of the Counsel could be accepted. But in paragraph 8 of the Judgment, their Lordships further said that in so far as turmeric and turmeric powder are concerned, the position is not identical, applying the functional test. It is also clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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