Central Excise - Excisability of glues used in the cigarette industry - Regarding

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..... Subject : Central Excise - Excisability of glues used in the cigarette industry - Regarding. A doubt had been raised as to whether glues/pastes/gums and similar types of adhesives derived from duty paid starch, duty-paid dextrine etc., which are captively consumed within the cigarette factories for pasting cigarette seams and for other pasting purposes, could be treated as excisable 'goods' for t .....

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..... me. However, the normal shelf-life of such goods can reportedly be enhanced for a little longer duration in case of holidays in the factory by addition of ureaformaldehyde. It has also been ascertained that such goods do not ordinarily come to the market to be bought and sold. 3. The matter has been examined. In this connection, Board's attention has been drawn to their letter F.No. 128/1/86-CX.3 .....

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..... F.No. 108/2/88-CX.3, dated 20-6-1988 in the case of 'leiee paste' and 'composition for match heads' and 'side painting liquids' should also apply in respect of the above-mentioned products. This apart, it has also been reported that goods similar to the goods in question are not ordinarily available in the market. 4. The above guidelines may be brought to the notice of the lower field formations .....

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