ANGUVILAS M.V. MUTHIAH PILLAI Vs. ASSISTANT DIRECTOR, DIRECTORATE GENERAL OF CENTRAL EXCISE INTELLIGENCE, CHENNAI ZONAL UNIT

JUDGEMENT

(1.) The petitioner, in all these writ petitions, is M/s. Anguvilas M.V. Muthiah Pillai (Firm), a Partnership Firm, represented by its Partner, Cellamuthiah.

(2.) The relief sought for in W.P. No. 26966 of 2008 is to declare the product "chewing tobacco" that of the petitioner does not fall within the ambit of manufacture as defined under Section 2(f) of the Central Excise Act, 1944 Section Notes, Chapter Notes and Tariff Heads and hence not an excisable product.

(3.) The learned counsel appearing on behalf of the petitioner-firm mainly contended that the petitioner-firm is a manufacturer of tobacco product and there is no conversion as such in respect of selling of tobacco, as far as the petitioner-firm is concerned. The petitioner-firm purchases the raw tobacco from the farmers and re-packs the same and sells it to the customers and there is no conversion of tobacco as any other product and the manufacturing process is absent. Thus, the tobacco, being sold in the market, is not excisable and therefore, the actions taken by the respondents are untenable.