Classification and dutiability of 'leiee paste' manufactured in Biri factories for captive use as a gum substitute for sticking tissue paper (Jhilli) and labels of biri kattas (smallest retail pack) - Regarding

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....g tissue paper (Jhilli) and labels of biri kattas (smallest retail pack) - Regarding F. No. 128/1/86-CX.3 Dated 3-3-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification and dutiability of 'leiee paste' manufactured in Biri factories for captive use as a gum substitute for sticking tissue paper (Jhilli) and labels of biri kattas (smallest ret....

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....ia Limited v. Union of India and Others in Civil Appeal No. 1103 of 1972 decided on 4-4-1986. The 'leiee paste' which is prepared in biri factories for captive use as an adhesive for sticking tissue paper (Jhilli) and labels of biri kattas (smallest retail pack) is not an article which ordinarily comes to the market to be bought and sold and is reported to be only captively consumed within the bir....