Cigarette Manufacturing Paper Waste Exempt from Duty, Tribunal Overturns Previous Order, Grants Appeal with Relief.

The Appellate Tribunal CESTAT ALLAHABAD determined that waste and scrap of paper generated during cigarette manufacturing are not subject to duty, referencing a prior decision. The appellant is exempt from paying duty on this waste and scrap. The impugned order was overturned, and the appeal was granted with consequential relief.

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The Appellate Tribunal CESTAT ALLAHABAD ruled that waste and scrap of paper arising during the manufacturing of cigarettes is not liable for duty based on a previous decision. The appellant is not required to pay duty on such waste and scrap. The impugned order was set aside, and the appeal was allowed with consequential relief.

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