It is these companyrugated fiberboard companytainers CFCs filled with cartons outers companytaining the packets of cigarettes of ten and twenty which were delivered by the assessee to the wholesale dealers at their factory gate.
These cartons outers were then placed in companyrugated fiberboard companytainers.
In that case the respondent assessee was engaged in the manufacture of cigarettes.
WITH A. NOS.
5795/1999, 6117/1999, 8254 8255/2003 1758/2004 N. VARIAVA, J. These Appeals are against Judgments of the Customs, Excise Gold Control Appellate Tribunal CEGAT .
These packets were packed together in paper cardboard cartons outers.
The cigarettes were packed initially in paper cardboard packets of ten and twenty.
