Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Compounded Levy Under Section 3A CE Act | Manual Packing Excludes Goods from Compulsory Duty Scheme : CESTAT Chandigarh
CESTAT Chandigarh holds that manual packing of filter khaini sachets into pouches, even with electric sealing, excludes goods from Section 3A compounded levy under Central Excise Act.