1976 (2) TMI 33

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....r R.A. as also those urged at the time of personal hearing. They have stated that the cigarettes returned to their factory for re-processing under Rule 173L of the Central Excise Rules, 1944 were of Viscount brand; the tobacco obtained out of these cigarettes was mixed in the production of Cavender brand cigarettes. They have argued that the Viscount brand of cigarettes were manufactured out of a ....

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....ave pointed out that Rule 173L of the Central Excise Rules, 1944 as referred to by the Appellate Collector, does not pertain to the manufacture of the same class of goods. 2. The Government of India observes that under Item 4-II(2) of the Central Excise Tariff the excise duty is imposed on the item termed as cigarettes. This is a particular classification and includes all kinds of cigarettes wh....