Claim of exemption - chewing Tobacco - the contention proceeds ...
Court Rejects Chewing Tobacco Exemption Claim; Branded vs. Unbranded Argument Deemed Misconceived and Untenable.
November 29, 2015
Case Laws Central Excise SC
Claim of exemption - chewing Tobacco - the contention proceeds on the premise that the branded goods belonging to third party only would be treated as branded and insofar as goods sold under brand name belonging to the assessee are concerned, they have to be treated as unbranded. This contention is clearly misconceived and untenable - SC
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