https://www.taxtmi.com/caselaws?id=14848 Cigarette filters were held not to fall within entry 2 of the Eleventh Schedule to the Income-tax Act because the exclusion is limited to tobacco and tobacco preparations in their own forms. Goods used with tobacco or in cigarettes do not become tobacco products merely by such association, and filters containing no tobacco are not tobacco preparations. As a result, the machinery used to manufacture such filters qualified for investment allowance under section 32A. en-us Mon, 21 Sep 1998 00:00:00 +0530 Thu, 23 Jul 2009 16:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14848 Cigarette filters were held not to fall within entry 2 of the Eleventh Schedule to the Income-tax Act because the exclusion is limited to tobacco and tobacco preparations in their own forms. Goods used with tobacco or in cigarettes do not become tobacco products merely by such association, and filters containing no tobacco are not tobacco preparations. As a result, the machinery used to manufacture such filters qualified for investment allowance under section 32A. Case-Laws Income Tax Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14848