Hand-made beedies - Proposal to pack in packets made paper - Whether higher rate of excise duty is attracted or not - Clarification regarding - Central Excise - 21/88

Hand-made beedies - Proposal to pack in packets made paper - Whether higher rate of excise duty is attracted or not - Clarification regarding Circular No. 21/88 Dated 8-9-1988 [From F. No. 81 /17 / 88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Hand-made beedies - Proposal to pack in packets made paper - Whether higher rate of excise duty is attracted or not - Clarification regarding. Attention is invited to M/s. P.V. Ramachandra Rao Beedi Factory (P) Ltd., Jayaraman Rao street, Srikalahasli (AP)'s Letter, dated 17-8-1988, [copy appended below (not printed)], on the subject mentioned above. Beedies manufactured manually and also packed manually in paper packets purchased from outside the factory of production of such beedies would be appropriately classifiable under sub-heading No. 2404.39 of the Schedule to the Central Excise Tariff Act, 1985.