Clandestine removal - Product contains tobacco or not - The ...
Court Rules Revenue Officer's Exam Insufficient for Determining Tobacco Content in Product; No Duty Without Concrete Evidence.
September 1, 2018
Case Laws Central Excise AT
Clandestine removal - Product contains tobacco or not - The physical examination by the Revenue officer is not acceptable who is not a chemical examiner - The duty liability cannot be fastened on the appellant on mere assumptions and presumptions.
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