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

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....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....

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....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....