Set-off of duty on cut tobacco permitted for quantity issued for manufacture, while waste produced during manufacture remains dutiable. Set-off of duty is permitted on the quantity of cut tobacco issued for the manufacture of machine-rolled cigarettes, not confined to the quantity actually contained in finished cigarettes; duty must be charged on waste arising during manufacture.
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.
Set-off of duty on cut tobacco permitted for quantity issued for manufacture, while waste produced during manufacture remains dutiable.
Set-off of duty is permitted on the quantity of cut tobacco issued for the manufacture of machine-rolled cigarettes, not confined to the quantity actually contained in finished cigarettes; duty must be charged on waste arising during manufacture.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.