Excisability of adhesives: on-site prepared glues consumed within cigarette factories are not treated as excisable goods. Adhesives prepared on-site in cigarette factories from duty-paid starch or dextrine by adding water and steam, consumed within the factory due to limited shelf-life and not ordinarily marketed, do not appropriately qualify as excisable 'goods'; the Board directs lower formations to apply this view and finalise pending assessments accordingly.
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.
Excisability of adhesives: on-site prepared glues consumed within cigarette factories are not treated as excisable goods.
Adhesives prepared on-site in cigarette factories from duty-paid starch or dextrine by adding water and steam, consumed within the factory due to limited shelf-life and not ordinarily marketed, do not appropriately qualify as excisable 'goods'; the Board directs lower formations to apply this view and finalise pending assessments accordingly.
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