1998 (9) TMI 14

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....ribunal that cigarette filters manufactured by the assessee do not fall within the ambit of entry 2 of the Eleventh Schedule to the Income-tax Act, 1961, which reads as under : "Tobacco and tobacco preparations, such as, cigars and cheroots, cigarettes, biris, smoking mixtures for pipes and cigarettes, chewing tobacco and snuff." Section 32A governs, if the manufactured goods are not covered by ....

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....with tobacco to make the cigarettes. The foil in which the cigarettes are wrapped as also the cartons in which the cigarettes are sold are not made out of tobacco and are not excluded by this entry, even though they are used in association with and for the purpose of marketing a product of tobacco. The filter which is used to satisfy a class of customers who prefer to use filter cigarettes does n....