Central Excise - Excisability of glues used in the cigarette industry - Regarding

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....ubject : Central Excise - Excisability of glues used in the cigarette industry - Regarding. A doubt had been raised as to whether glues/pastes/gums and similar types of adhesives derived from duty paid starch, duty-paid dextrine etc., which are captively consumed within the cigarette factories for pasting cigarette seams and for other pasting purposes, could be treated as excisable 'goods' for th....

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....e. However, the normal shelf-life of such goods can reportedly be enhanced for a little longer duration in case of holidays in the factory by addition of ureaformaldehyde. It has also been ascertained that such goods do not ordinarily come to the market to be bought and sold. 3. The matter has been examined. In this connection, Board's attention has been drawn to their letter F.No. 128/1/86-CX.3,....