controversy involved in the present bunch of appeals as to whether Gutkha manufactured by the assessee falls under the expression "tobacco preparations" within ... Assessment Years 1994-95 and 1995-96 and Has held that Gutkha manufactured by the assessee is a tobacco preparation within the meaning of Item
said Annexure reads thus:
“1. Tobacco and Tobacco products including
Cigarettes/ Cigars/ Gutkha”
Similar notifications were issued by the Union of
India being Notification ... epidemic of oral cancer due to use of the
betel quid substitutes gutkha and pan masala: a review of
agents and causative mechanisms13”. After considering
daughter of one Maiku Soni. The appellant sent Ravi Prakash to
bring gutkha for Ajay Kumar (PW-3) and Sanjay Mishra. After
purchasing gutkha when ... chappal of the deceased (Ex.-Ka.10) and packet
of kisaan gutkha (Ex.-Ka.11) and prepared recovery memo.
7. On the same
prohibited the manufacture, storage, distribution or sale of
Zarda, Pan Masala and Gutkha.
3. The petitioners contend that the Food Safety and
Patna High Court ... prohibition, as recorded in the impugned notifications, proceeds
as follows;
AND WHEREAS, Gutkha and
Panmasala are articles of food in which
tobacco and nicotine
Statement of Objects and Reasons - (Amending Act 2 of 2001). - Gutkha which is a product containing among other mainly arecanut and tobacooo was subject ... from 1.4.2000 under the Karnataka Sales Tax, 1957. Apart from this, gutkha is also liable for 4% entry tax under the Karnataka Tax on Entry
Balkishan Sahu
Madhur Mohan
Surindra kumar Sethi
Jitendra Kumar Gupta, Proprietor
Harsinghar Gutkha Pvt.Ltd.
Mahesh Singh Patel
Amit Srivastava
Rajni Singh Proprietor
Rajnesh Tewari ... main appellant against whom duty stands confirmed is M/s. Harsinghar Gutkha Pvt.Ltd. (hereinafter referred to as HSG) are engaged in the manufacture
said partnership firm has two units i.e. unit No. 1 manufacturing Gutkha under the brand names of Madhu, Shalimar, Yogi & Madhu Kheni ... manufacturing Branded Chewing Tobacco, Madhu Brand Sweet Supari and Loose Paan Masala Gutkha. The Loose Pan Masala gutkha manufactured by unit No. 2 was being
issue relates to clandestine removal of Pan Masala "Star Gutkha".
2. Briefly stated the facts of the case are that the appellant ... manufacturer of Gutkha under the brand name of "Star Gutkha Pan Masala" falling under Sub Heading No. 2106.00 of schedule to Central Excise
name 'Pan Parag', 'Pan Zarda', 'Pan Parag Gutkha' and also 'Pan Masala' which does not contain tobacco ... dealt with elaborately in the written submissions filed by them. 'Gutkha', according to them, is a preparation which, apart from tobacco, contains betel
intended for human
consumption and is clearly
wide enough to include
'gutkha' which is a substance
intended for human
consumption. Therefore, Paan
Masala ... Gutkha are 'food'
within the meaning of Food
Safety and Standards Act,
2006 .
The provisions of The
Cigarettes And Other Tobacco
Products (Prohibition
