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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Levy of duty on manufacturing of Chewing Tobacco or ...


Court Upholds Excise Duty on Tobacco Manufacturing Based on Packing Machine Speed; No Judicial Intervention Needed.

April 7, 2017

Case Laws     Central Excise     HC

Levy of duty on manufacturing of Chewing Tobacco or Unmanufactured Tobacco - if a packing machine is in working condition, then, its speed is a relevant consideration for imposition of excise duty. Such levy cannot be said to be arbitrary or unreasonable which may warrant intervention by this Court under power of judicial review. - HC

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