Supreme CourtChewing Tobacco Packed In High-Density Polyethylene Bags Are 'Wholesale Package'; Cannot Be Taxed As Retail Product Under Excise Act : Supreme CourtCase Details: Commissioner of Central Excise, Jaipur -II v. M/s Miraj Products Pvt. Ltd. Citation : 2024 LiveLaw (SC) 470The Supreme Court recently held that pouches of chewing tobacco packed in High-Density Polyethylene (HDPE) bags...
Supreme Court
Case Details: Commissioner of Central Excise, Jaipur -II v. M/s Miraj Products Pvt. Ltd.
Citation : 2024 LiveLaw (SC) 470
The Supreme Court recently held that pouches of chewing tobacco packed in High-Density Polyethylene (HDPE) bags would be considered a 'wholesale package' and could not be considered for imposing excise duty as per the provisions relating to retail sale price in the Central Excise Act, 1944.
Delhi High Court
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Bombay High Court
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Telangana High Court
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Kerala High Court
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CESTAT
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