1976 (2) TMI 33 - CGOVT - Central Excise

Summary

The Government of India allowed the revision application regarding re-processing of cigarettes under Rule 173L of the Central Excise Rules, 1944. The petitioners mixed tobacco from Viscount brand cigarettes into Cavender brand cigarettes, arguing both brands fall under the same class of goods. The Government agreed, stating excise duty is imposed on cigarettes as a whole without distinction between brands. Rule 173L(3) does not apply in this case, and the petitioners were granted consequential relief.