Court Rules Cigarette Production Waste Not Subject to Excise Duty Under CETH 4702.90 and CETA 7602.90.

Levy of duty - paper waste and aluminium waste generated during the making and packing of cigarettes classified under CETH 4702.90 and CETA 7602.90 respectively - cigarette waste paper, aluminium foil waste and oil/sludge waste are not excisable - AT .....

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