Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Classification of handmade biris, using printed labels/ wrappers made with the aid of machines by job workers.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se, All Chief Commissioners of Customs and Central Excise, All Commissioners of Central Excise, All Commissioners of Customs and Central Excise, [email protected] Subject:- Classification of handmade biris, using printed labels/ wrappers made with the aid of machines by job workers. Certain manufacturers of biris purchase tobacco, obtain tendu leaves and make biris by rolling the to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the aid of machines. 3. The issue has been considered by the Board. The Tribunal in the judgement in the case of M/s. Ajanta Sada Biri Co.[1997(95)ELT 513(T)], had held on similar facts that where labels were manufactured by job worker with the aid of machines, the biris will still be considered manufactured without the aid of machines. 4. After taking into account the various judicial pronounc....