included for excise
duty - Primary packing and secondary packing - Difference
between.
Cigarettes - Manufactured and packed in paper/card
board packets and then in cartons - Cartons ... HEADNOTE:
The respondents in the appeals were manufacturers of
cigarettes. They manufactured cigarettes in their factories
and the cigarettes so manufactured were packed initially
Food Department, Government of India, invited tenders for
purchasing war surplus American Cigarettes. The respondent
submitted a tender offering to purchase the entire stock-
This ... them. On inspection some of the cigarettes were found
to be mildewed and unfit for use. Ultimately, the Government
decided to cancel the contract with
ineffective and barred by
limitation.
HEADNOTE:
The respondent manufactures cigarettes at its factory upon
which Excise Duty is levied by the Assistant Collector of
Central ... required to furnish
quarterly consolidated price lists and the particulars of
cigarettes to be cleared were furnished by the Company as
required by Rule
Section 5 in The Cigarettes And Other Tobacco Products (Prohibition Of Advertisement And Regulation Of Trade And Commerce, Production, Supply And Distribution ... Prohibition of advertisement of cigarettes and other tobacco products.–
(1) No person engaged in, or purported to be engaged in the production, supply or distribution
Section 22 in The Cigarettes And Other Tobacco Products (Prohibition Of Advertisement And Regulation Of Trade And Commerce, Production, Supply And Distribution ... Punishment for advertisement of cigarettes and tobacco products.–
Whoever contravenes the provision of section 5 shall, on conviction, be punishable– (a) in the case
which is a factory engaged in any industry mentioned herein, namely, cement, cigarettes, electrical, mechanical or general engineering products, iron and steel, paper and textiles
Section 3 in The Cigarettes And Other Tobacco Products (Prohibition Of Advertisement And Regulation Of Trade And Commerce, Production, Supply And Distribution ... means of producing or transmitting light, sound, smoke or gas; (b) "cigarette" includes,– (i) any roll of tobacco wrapped in paper or in any other
Section 7 in The Cigarettes And Other Tobacco Products (Prohibition Of Advertisement And Regulation Of Trade And Commerce, Production, Supply And Distribution ... Restrictions on trade and commerce in, and production, supply and distribution of cigarettes and other tobacco products.–
(1) No person shall, directly or indirectly, produce
Section 8 in The Cigarettes And Other Tobacco Products (Prohibition Of Advertisement And Regulation Of Trade And Commerce, Production, Supply And Distribution ... warning shall be made.–
(1) The specified warning on a package of cigarettes or any other tobacco products shall be– (a) legible and prominent
Section 20 in The Cigarettes And Other Tobacco Products (Prohibition Of Advertisement And Regulation Of Trade And Commerce, Production, Supply And Distribution ... nicotine and tar contents.–
(1) Any person who produces or manufactures cigarettes or tobacco products, which do not contain, either on the package
