Central Excise - Approval of wrappers by jurisdictional Collectors of Central Excise under rule 93 of CE Rules, 1944 - Clarification regarding - Central Excise - 261/24/19/87-CX.8

Central Excise - Approval of wrappers by jurisdictional Collectors of Central Excise under rule 93 of CE Rules, 1944 - Clarification regarding F. No. 261/24/19/87-CX.8 Dated 18-8-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Approval of wrappers by jurisdictional Collectors of Central Excise under rule 93 of CE Rules, 1944 - Clarification regarding. It has been brought to the notice of the Board that in certain Collectorates, the Collectors are insisting during the approval of wrappers that the same should represent the exact replica of surface design of cigarette packets as approved by Director of Audit. The matter has been examined by the Board. Rule 93(b) does not prescribe that wrappers should be exact replica of the surface design of the cigarette packets. It only requires that wrapper should contain name of the factory or a distinguishing mark which may take a from of design whereby the origin of the product can be traced. L4 also requires L4 No. and Trade brand of the product to be printed. It will not be proper to ask for any other additional requirement to be followed, while approving wrappers which is not prescribed by law. It has accordingly been decided that wrappers of cigarette packets may be approved if all the requirements of rule 93 (b) are met fully without insisting for any other additional requirement.