1979 (7) TMI 90 - CGOVT - Central Excise

Summary

The Central Government of India reviewed a case involving M/s Golden Tobacco Company regarding the excisability of shells and slides used in cigarette packet manufacturing. The government dropped the review proceedings for shells as duty had already been paid under Item 68, but upheld the duty on slides as they had not been paid duty and were considered a distinct product. The revision application was rejected. (Case citation: 1979 (7) TMI 90 - GOVERNMENT OF INDIA)