1979 (7) TMI 90

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....n appeal filed by M/s Golden Tobacco Company, Baroda (hereinafter called the assessee) was decided by the Appellate Collector of Central Excise, Bombay vide his order No. 808/77, dated 30-8-1977. In the aforementioned order the Appellate Collector had to decide the excisability of two products under item 68 of the Central Excise Tariff - (i) shells, (2) slides, both used to make empty cigarette pa....

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....or in appeal upheld the order of the Assistant Collector regarding slides observing that slides really were a distinct product and as such had to pay duty under Item 68. About the shells the Appellate Collector held that duty being already paid under Item 68, no further duty would be leviable under the same tariff item as the process of gumming did not bring into existence a distinct product. 3....

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....ds of the case. Government observe that since duty had already been paid on shells under Item 68 of the Central Excise Tariff and since mere gumming of the shells did not bring into existence a new and distinct product no further duty was leviable on the shells after the process of gumming. In the circumstances the review proceedings initiated against the impugned order are hereby dropped 5. So....