Classification of hand-made beedies packed in externally purchased paper packets results in application of the scheduled excise tariff. Hand-made beedies manufactured and packed manually, where the paper packets used are purchased from outside the factory of production, are classifiable under sub-heading 2404.39 of the Schedule to the Central Excise Tariff Act, 1985; packing in externally procured paper packets does not alter that classification.
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Classification of hand-made beedies packed in externally purchased paper packets results in application of the scheduled excise tariff.
Hand-made beedies manufactured and packed manually, where the paper packets used are purchased from outside the factory of production, are classifiable under sub-heading 2404.39 of the Schedule to the Central Excise Tariff Act, 1985; packing in externally procured paper packets does not alter that classification.
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