Supreme Court of India
M/s. Gopal Zarda Udyog and Ors. v. Commissioner of Central Excise, New Delhi
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What the Court ordered
We are of the view that there was no intent to evade payment of duty.
Judgment, page 11
From the headnote
Central Excise Act, I944: Section I I- (J) proviso. Chewing Tobacco-Tariff sub-heading 2404.4912404.40-- "Additive mixture "-Excisability of-Extended period of limitation-Invoking of- Demand of duty-Assessee was engaged in manufacture of Chewing Tobacco (Final Product) falling under sub-heading 2404.40 of Tariff Act-In the manufacture of the final product, the assessee was using an intermediate product known as 'additive mixture '-It was alleged that the assessee clandestinely manufactured and cleared 'additive mixture' falling under sub- heading 2404.40 in contravention of provisions of the
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