Chewing Tobacco Packed in HDPE Bags Cannot be Taxed as Retail Product Under Excise Act: Supreme Court [Read Order]
The Supreme Court observed that even if it assumed that the 100 poly packs were retail packages, since they are pouched together in HDPE bags, it will covered under the definition of 'wholesale packages as they were being sold only to distributors and dealers
In a recent case, the Supreme Court recently held that chewing tobacco packed in High-Density Polyethylene ( HDPE ) bags could not be considered as retail product for imposing excise duty under Central Excise Act, 1944. A show cause notices were issued to the respondent-assessee, Miraj Products Pvt. Ltd who is a chewing tobacco manufacturer….
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
