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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Clandestine manufacture and removal - clearance of Snuff tobacco ...


Court Examines If Processing Snuff Tobacco for Non-Marketing Purposes Constitutes Manufacturing Under Legal Standards.

June 6, 2019

Case Laws     Central Excise     AT

Clandestine manufacture and removal - clearance of Snuff tobacco products - The Appellant are merely getting the raw leaves and grinding them and after making powder putting them into 50 Kgs pack which is a bulk pack. The intention is not to market. Hence the nature of product would not take it into category of manufacture.

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