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Dutiability-printing of logo or brand name on cigarette paper in a continous process-not amounting to manufacture

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....ing of brand name or logo on duty paid cigarette paper falling under heading 48.13 in the continuous process of manufacture of cigarettes would amount to manufacture and again liable to duty as paper surface - decorated or printed in rolls or sheets under heading 48.11. 2. The issue has been examined. It has been observed that the cigarette paper falling under sub-heading 48.13 is received in bob....

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Dutiability-printing of logo or brand name on cigarette paper in a continous process-not amounting to manufacture