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Central Excise - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Excisability/marketability - Whether parts of cigarette packets ...


Cigarette packet slides/slits not excisable under Central Excise Tariff Act 1985; not marketable goods.

October 13, 2017

Case Laws     Central Excise     AT

Excisability/marketability - Whether parts of cigarette packets namely slides/slits (inner frame) are excisable goods within the meaning of CETA 1985? - slide/slits are not goods or product known in the market and hence not marketable.

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