Page 267 - ELT_1_1st April 2020_Vol 372_Part

2020 ] KAIPAN PAN MASALA PVT. LTD. v. COMMR. OF CGST, EX. AND CUS., BHOPAL 153

garding product being manufactured by the appellant as to whether Chewing
Tobacco or Zarda Scented Tobacco, depending on the duty structure under the
compounded levy scheme. We also find that Department has although drawn
the samples from the appellant’s unit at Bilaspur (Raipur), Bhopal, kiwam sup-
plier from Lucknow and sent them for test to CRCL. It is also on record as stated
by Ld. Advocate, that no test memo were prepared for the various samples
drawn which are being relied upon by the Department. In absence of the test
memo, it would not have been possible for the Adjudicating Authority to co-
relate the result of test report with the products manufactured by the appellants.
It is also on the record that the appellant have requested for re-test of the sample
so as to obtain a fresh test report from CRCL on the ground that the test report is
not very specific and the various parameters on which it has been opined that the
samples contained the characteristics of ZST have clearly been spelt out. At this
point, we find it relevant to examine the test reports forwarded by the CR.CL,
which is as under;

C.No. 35-Cus/CRC172015-16/CL-464 DGCEI/16-11-2015, dated 30-11-2015 F.
No. DGCEI/Bhzu/12004/09/2015, dated 27-10-2015, Test memo No. 01/2015

Report

The sample is in the form of yellowish brown coloured cut pieces of veg-
etable matter (cut bits of leaves)
It has the characteristics of processed tobacco.
Moisture content (as such) = 20.1 % by Wt. (Twenty decimal one).
Ash content (on dry basis) =14.6 % by Wt. (Fourteen decimal six).
It does not contain added lime.

Sealed remnant returned herewith

C.No. 35-CUS/CR.CL/2015-16/CL-465 DGCEI/16-11-2015, dated 30-11-2015
F. No. DGCEI/Bhzu/12004/09/2015, dated 27-10-2015, Test memo No. 2/2015

Report

The sample is in the form of yellowish brown coloured cut pieces of veg-
etable matter (cut bits of leaves)
It has the characteristics of processed tobacco.
Moisture content (as such) = 18.8 % by Wt. (Eighteen decimal eight).
Ash content (on dry basis) =14.9 % by Wt. (Fourteen decimal nine).
It does not contain added lime.
Sealed remnant returned herewith
C.No. 35-Cus/CRCL/2015-16/CL-466 DGCEI/16-11-2015, dated 30-11-2015
F.No. DGCEI/Bhzu/12004/09/2015, dated 27-10-2015, Test memo No. 03/2015
Report
The sample as received in unit packing with printed description “KP
Black Label” containing 30 pouches is in the form of yellowish brown cut pieces
of vegetable matter (cut bits of leaves)

EXCISE LAW TIMES  1st April 2020  315