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Central Excise - Highlights / Catch Notes

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Excisability/marketability - Whether parts of cigarette packets ...

Central Excise

October 13, 2017

Excisability/marketability - Whether parts of cigarette packets namely slides/slits (inner frame) are excisable goods within the meaning of CETA 1985? - slide/slits are not goods or product known in the market and hence not marketable.

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