Paper/Aluminium containers manufactured in continuous process in the manufacture of package tea [Chapter 48 and 76] - Not Excisable

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..... d of Excise & Customs New Delhi I am directed to say that a doubt has been raised as to whether during the continuous process of manufacture of package tea, paper container or aluminium container comes into existence as an intermediate excisable product or not. 2. As such containers were reportedly not coming into existence in a separate marketable condition for the levy of excise duty, it was .....

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..... ambit of Section 3/2(d)/2(f) of the Central Excises and Salt Act, 1944 read with Section 2 of the Central Excise Tariff Act, 1985. 5. Board agrees with the view, that no excisable paper container or aluminium container in a separate, distinct, marketable condition comes into existence during the continuous process of manufacture of package tea.
Circular, Trade Notice, Public Notice, Instruct .....

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