Cigarette Packets - Definition - Law Dictionary Home Dictionary Definition cigarette-packets

Definition :

Cigarette packets, container would contain smaller boxes inside and thereafter goods will be transported and would normally be reusable. Cigarette packets are not used for transporting. In this context, cigarette packet would be a small box, Collector, Central Excise v. ITC Ltd., AIR 2003 SC 1484 (1488). [Central Excise Tariff Act (5 of 1986), Sch. Tariff, Item 17].