Zafrani zarda compounds and mixtures

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According to the department, inthe Superintendent of Central Excise had personally visited their factories and had also studied in detail the process of manufacturing the branded chewing tobacco. According to the appellants, the additive mixture was not a final product; that it was a transient product; it was not noticeable to the naked eye and that it was unsaleable and useless for any other purpose. World tobacco production is projected to reach over 7. However, on the question of applicability of notification no. According to the appellants, the entire process was shrouded in secrecy and was known only to the blender. It is a mixture of nuts, seeds, herbs, and spices which is served after meals in India. Basti Sugar Mills Ltd. The show-cause notices also alleged contravention of the provisions of the Act and the Rules on the part of the appellants in failing to get their units registered under section 6 read with rule of the Rules.

  • M/S Gopal Zarda Udyog Etc vs The Commissioner Of Central on 30 September,
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  • We SHUBHAM NATURAL FRAGRANCES offer wide range of Zafrani Zarda Compound as per the client Zafrani Zarda manufactured by us has. The Zafrani Zarda manufactured by us has a refreshing taste.

    An extremely good fragrance adds up to its excellent quality. This Zafrani Zarda is available with us. SIDDH SHANTI PERFUMERS - Exporter, Manufacturer & Supplier of Zafrani Zarda compound based in Kannauj, India.
    The tribunal has further recorded a finding in the connected civil appeals no. In the chewing segment, the panmasala is a favourite at Indian homes.

    K, Japan and Middle East countries. Turkey and Zimbabwe. Applying the above test to the facts of the present case, we find that the substance of the show-cause notices issued in the present case was based on clandestine removal of the kimam from the units in Delhi with an intention to evade payment of excise duty or assessment.

    Now days pan masala has very good market demand due to customer's habit.

    images zafrani zarda compounds and mixtures

    At the outset, we may point out that in the case of Dharampal Satyapal v.

    images zafrani zarda compounds and mixtures
    Zafrani zarda compounds and mixtures
    Most people consume tobacco in the form of non-cigarette items such as hand-rolled bidis, chewing etc.

    In consumption it most commonly appears in the forms of smoking, chewing, snuffing, or dipping tobacco, or snus. India accounts for around 5.

    Video: Zafrani zarda compounds and mixtures Types of Matter: Elements, Compounds, and Mixtures

    The scope of the report includes assessing market potential, negotiating with collaborators, investment decision making, corporate diversification planning etc. There is no such finding by the commissioner in the present case. In the case of Cosmic Dye Chemical v.

    Flavoured Chewing Tobacco, Zafrani P atti Zarda is a mixture of tobacco, lime, spices, and .

    o Plastic Film, Plastic Waste And Plastic Compounds o Plastic. analyzed for flavoring compounds only and is shown in Table 2.

    Due to the varying.

    images zafrani zarda compounds and mixtures

    mixtures of zarda (also called jarda) with supari resulted in an alkaline mixture (pH Baba Zarda (eight analytes), Baba Zafrani Zarda. Khaini, Gutkha, Supari, Zarda, Mouth Freshener, Kimam, cigarettes, zafrani Patti, Some pan masala mixtures even have herbs and spices with antibacterial.
    Users of tobacco products largely converted to use Pan Masala.

    M/S Gopal Zarda Udyog Etc vs The Commissioner Of Central on 30 September,

    In the reply, the appellants explained at length the process by which the additive mixture came to be produced in the three factories in Delhi. Against the said decision of the tribunal dated 7. On the question of excisability, the commissioner found that the additive mixture was a kimam, which was manufactured by mixing sada kimam with spices, menthol, aromatic chemical and perfumes etc.

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    The scope of the report includes assessing market potential, negotiating with collaborators, investment decision making, corporate diversification planning etc.

    Turkey and Zimbabwe. In the said show-cause notices, it was alleged that the appellants were clandestinely manufacturing and clearing additive mixture falling under sub-heading In eras before regular dental hygiene, things like pan masala helped to keep the breath fresh and to support dental health.

    Moreover, the tribunal in the connected appeal has recorded a finding that the appellants were maintaining transfer challans under which the said kimam was transferred to other units. Download as Project List.

    sold under the brand name "Tulsi Zafrani Zarda".

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    The. "perfumed mixture + kimam poly bags". used the word "compound / additive mixture", it would have. The department was informed that the said "additive mixture" consisted of. compound was used in the manufacture of Tulsi Zafrani Zarda (final product).

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    Tooth cheroots, cigarettes, biris, smoking mixtures for pipes and cigarettes, in the manufacture of compound (kimam) containing chewing tobacco under inter alia, of Chewing Tobacco (Zafrani Zarda) and established in this trade since.
    In the reply, the appellants explained at length the process by which the additive mixture came to be produced in the three factories in Delhi.

    Tobaccois an agricultural product processed from the leaves of plants in the genus Nicotiana. Chewing tobacco has been a tradition in India for centuries.

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    NPCS is manned by engineers, planners, specialists, financial experts, economic analysts and design specialists with extensive experience in the related industries.

    Basically pan masala is a substitute of tobacco products. That, the appellants were in the business of manufacturing and marketing of chewing tobacco and, therefore, the fact that kimam was chargeable to duty must have been in their knowledge and that by bringing the above facts on record, the department had discharged its initial burden of proving the conditions mentioned in the proviso to section 11A 1 of the Act.

    images zafrani zarda compounds and mixtures
    Zafrani zarda compounds and mixtures
    On the aforestated investigations, three separate show-cause notices were issued, all dated Citedby 11 docs - [ View All ].

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    For the aforestated reasons, we hold that "additive mixture" kimam was excisable and classifiable under chapter sub-heading In support of what is stated above, the appellants placed reliance on the panchnama dated The main point which arises for determination in these civil appeals is whether the department was right in the facts and circumstances of this case in invoking the extended period of limitation.

    China alone accounts for over 35 percent of world production. For invoking the extended period of limitation, duty should not have been paid or short- levied or short-paid or erroneously refunded on account of fraud, collusion or wilful suppression or mis-statement of facts or wilful contravention of the Act or the Rules with the intention to evade payment of duty.

    4 Replies to “Zafrani zarda compounds and mixtures”

    1. It was argued on behalf of the assessee in that case that there was no intent to evade duty as the entire quantity of kimam was captively consumed; that the assessee was entitled to modvat credit equal to the demand and, therefore, the department was not entitled to invoke the extended period. There is no finding in the present case that the appellants did not answer the queries made by the department.

    2. On the aforestated investigations, three separate show-cause notices were issued, all dated

    3. On receipt of the said letter, the appellants clearly indicated the ingredients used by them in the manufacture of additive mixture. The main point which arises for determination in these civil appeals is whether the department was right in the facts and circumstances of this case in invoking the extended period of limitation.