Paper/Aluminium containers manufactured in continuous process in the manufacture of package tea [Chapter 48 and 76] - Not Excisable

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Full Text of the Document

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....ted 1-3-1990 Government of India Central Board of Excise & Customs New Delhi I am directed to say that a doubt has been raised as to whether during the continuous process of manufacture of package tea, paper container or aluminium container comes into existence as an intermediate excisable product or not. 2. As such containers were reportedly not coming into existence in a separate ....