1976 (2) TMI 33

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..... igarettes 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 mixture of flue-cured and non-flue cured tobacco. In this brand the percentage of non-f .....

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..... 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 whatsoever be the brand, trade name or description. These by converting Viscount cigarett .....

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