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International Tobacco Company Ltd. Versus C.C.E. -Ghaziabad

2016 (10) TMI 451 - CESTAT ALLAHABAD

Cigarettes - levy of duty - removal of goods - in house testing - whether the cigarettes drawn from the manufacturing line or the store for the purpose of testing in the in house laboratory which is situated within the factory premises, amounts to re .....

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e factory compound, the same does not amount to removal for the purpose of levy of duty. - No duty payable on the quantity used for testing within the factory, in the R&D Lab of the assessee within the factory premises - appeal allowed - decided .....

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thak, Advocate Present for the Respondent: Shri D.K. Deb, (Assistant Commissioner) A.R. ORDER The issue in this appeal by the Cigarettes Manufacturer assessee is that whether the cigarettes drawn from the manufacturing line or the store for the purpo .....

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