Page 261 - ELT_1_1st April 2020_Vol 372_Part

2020 ] KAIPAN PAN MASALA PVT. LTD. v. COMMR. OF CGST, EX. AND CUS., BHOPAL 147

5. The samples drawn by the officers of DGCEI from Bilaspur, Bhopal
and Lucknow and forwarded to Central Revenue Control Laboratory (CRCL) for
chemical test and analysis for ascertaining its composition and ingredients. The
CRCL after tests of samples forwarded the test reports which indicated as fol-
lows;
S. Test Description Drawn by Drawn from Test Contents of re-
No. memo No of material the premises Report port
and date date
1. Nil dated Pouches Central Kay Pan 4-11-2015 Each sample is in
12-10-2015 containing Excise Sughandh the form of yel-
Ch-445 C. tobacco of Commis- Pvt. Ltd. Bi- lowish brown
Ex. and Red label, sonerate laspur coloured small
456 C. Ex. Black label Bislaspur cut pieces of
and double vegetable matter
black (bits of leaves)
having pleasant
smell. Each is
composed of
tobacco and
frangrance. Each
sample has the
characteristic of
zarda scented
tobacco. Each
does not contain
added lime.
2. 01/2015 Raw materi- DGCEI Kay Pan 30-11-2015 The same is in
dated 27- al mixture Sughandh the form of yel-
10-2015 for red label Pvt. Ltd. Bi- lowish brown
brand to- laspur coloured cut
bacco pieces of vegeta-
ble matter (cut
bits of leave). It
has the charac-
teristic of pro-
cessed tobacco. It
does not contain
added lime
3. 02/2015 Raw materi- DGCEI Kay Pan 30-11-2015 -same as above-
dated 27- al mixture Sughandh
10-15 for black Pvt. Ltd. Bi-
label brand laspur
tobacco
4. 03/2015 Two outers DGCEI Kay pan 30-11-2015 -same as above-
dated 27- each con- Sughandh
10-15 taining 65 Pvt. Ltd.,
pouches of Bilaspur
black label
brand to-
bacco
EXCISE LAW TIMES  1st April 2020  309