M/S CRANE BETEL NUT POWDER WORKS. vs COMMR.OF C.C.E. TIRUPATHI

The Supreme Court addressed the classification of betel nut powder under the Central Excise Tariff Act, 1985, specifically under Chapter Sub-heading 2107. The Court held that the process of crushing betel nuts and adding various ingredients does not constitute 'manufacture' as defined under the Act, affirming that the product does not have a distinct character or name. Consequently, the Court upheld the Tribunal's decision that the appellant's product was correctly classified under Chapter 2107, thereby affirming the duty liability.