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of <h1>Paper and Aluminium Containers in Tea Production Not Excisable Under Central Excises and Salt Act, 1944.</h1> The Central Board of Excise & Customs addressed a query regarding whether paper or aluminium containers, used in the continuous manufacture of package tea, are considered intermediate excisable products. It was determined that these containers do not exist in a separate, marketable condition that would subject them to excise duty. Following a survey by the Principal Collector of Calcutta concerning manufacturing practices at certain companies, it was concluded that these materials do not qualify as excisable goods under the relevant sections of the Central Excises and Salt Act, 1944, and the Central Excise Tariff Act, 1985.
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