different places but the present appeal relates to their Kanpur factory. Supari and Kattha are main raw materials for the manufacture of the appellants final ... product. After purchase of the said raw materials, Supari was being sent by the appellants to M/s Ekta Flavours Ltd., Unit-I for cutting
Managing Director of HSG. M/s.Mahesh & Company deals in supari & katha which are principal raw materials in the manufacture of gutkha ... masala. M/s.Mahesh & Company apart from selling supari and katha etc. to HSG were also engaged in the trading of the same
names of Madhu, Shalimar, Yogi & Madhu Kheni as also Madhu Sweet Supari. Unit No. 2 was manufacturing Branded Chewing Tobacco, Madhu Brand Sweet Supari ... Kanpur, were actually the clearances of the Madhu Brand Gutkha and Sweet Supari manufactured by the Appellant. The Revenue has procured a chart from
nine only) on M/s Ravi Kumar & Co., in respect of Supari cleared in bulk as well as in packets during the period from ... Ravi Kumar & Co., towards this demand.
(ii) I confiscate the supari seized at the premises of M/s Ravi Kumar & Co., valued
requirement for one carton as stated by him is as under:-
(i) Supari : 5.100 Kgs to 5.200 Kgs
(ii) Mg. Carbonate ... these were accounted for and in respect of other raw materials like Supari, Kattha etc., no modvat is available; that manufacture of Gutkha
Guwahati were that of drying up of processed beetle nut
(processed supari) received from head office, Noida and packing is done. All the raw
materials ... procured and its seeds were extracted from the shell. Beetle nut (supari)
was also procured at Noida and then chopped into smaller pieces and processed
firm;
(h) Investigations at the end of suppliers of raw materials like Supari, Katha, Menthol, Kimam and perfume;
(i) Seizure of unaccounted raw materials ... Investigations at the end of suppliers of raw materials like Supari, Katha, Menthol, Kimam and perfume.
15.1 Investigations were also carried out in respect
Appeal Nos.E/243/2012
E/40791/2016
product known as ‚supari‛ classifiable under CETH 21069030, attracting duty of
8% (effective tariff rate under ... During the said impugned period, the betel nut powder known as 'supari'
was manufactured by cracking of dried betel nuts into small pieces
appellant is a firm of four partners dealing in the business of supari and such other products like pepper, rubber seeds, copra etc. The major ... closing stock of 9365.18.800, 8031.13.800 quintals were on consignments with Kerala Supari Centre and 200.20.000 quintals were with M/s Mohd. Ibrahim
Department and admitted that they were purchasing Pan Masala Gutka Scented Supari etc. from M/s. Prince Gutka. The investigation conducted on the basis ... private record to the affect that these are in respect of Prince Supari, Black Scented Supari, Yamu Supari etc. which are not excisable goods
