1998 (9) TMI 14

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....ed by the finding of the Tribunal 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 manufact....

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....acco, though it is used along 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....