Marking requirements relaxed for export-oriented cigarette manufacturing; outer containers may show factory code and pincode. Relaxation of marking requirements for cigarettes manufactured by 100% EOUs applies where export goods are moved under prescribed Central Excise procedures; individual packet and wrapper printing obligations are relaxed if all outer corrugated fibreboard containers bear the legend 'NBEL - followed by Pin Code Number of the factory.' The concession does not apply to goods cleared for the domestic tariff area and requires engagement with the Collector of Central Excise for compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Marking requirements relaxed for export-oriented cigarette manufacturing; outer containers may show factory code and pincode.
Relaxation of marking requirements for cigarettes manufactured by 100% EOUs applies where export goods are moved under prescribed Central Excise procedures; individual packet and wrapper printing obligations are relaxed if all outer corrugated fibreboard containers bear the legend "NBEL - followed by Pin Code Number of the factory." The concession does not apply to goods cleared for the domestic tariff area and requires engagement with the Collector of Central Excise for compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
