Excise Duty Exemption for Tobacco Refuse allowable, By-Product in Cigarette Manufacturing: CESTAT [Read Order]
The tobacco used in the manufacture of dutiable cigarettes and tobacco refuse is a by-product which emerges during manufacturing, the tobacco refuse is not liable to Excise duty
In a major ruling, the Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that excise duty exemption for tobacco refuse, by-product in cigarette manufacturing The respondent M/s. NTC Industries Limited was engaged in the manufacture of Cut tobacco, Smoking Mixture and Cigarettes. It was alleged that the respondents manufactured and…
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