https://www.taxtmi.com/caselaws?id=40671 Mere gumming of cigarette shells did not create a new and distinct excisable product, so no fresh duty under Item 68 was payable where duty had already been paid on the shells; relief was granted on that point. By contrast, slides used in manufacturing empty cigarette packets were commercially distinct articles that had not suffered duty and were separately dutiable under Item 68; the levy on slides was upheld. en-us Thu, 19 Jul 1979 00:00:00 +0530 Thu, 18 Aug 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40671 Mere gumming of cigarette shells did not create a new and distinct excisable product, so no fresh duty under Item 68 was payable where duty had already been paid on the shells; relief was granted on that point. By contrast, slides used in manufacturing empty cigarette packets were commercially distinct articles that had not suffered duty and were separately dutiable under Item 68; the levy on slides was upheld. Case-Laws Central Excise Thu, 19 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40671