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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