Ejusdem generis in tariff classification excludes cigarette packets from "other packing containers" and sustains revenue classification.

Tariff Item 17 was construed to treat the residuary phrase "other packing containers" as limited by the preceding words "boxes, cartons, bags" under the canon of ejusdem generis. On that reading, only enclosed receptacles analogous to boxes and cartons are covered, while articles that are themselves boxes are excluded. Applying the statutory context, trade understanding and the scheme of the excise rules, cigarette packets were classified as small boxes or receptacles, not as "other packing containers". The exemption for printed boxes and printed cartons therefore did not apply, and the Revenue's classification and assessment were sustained.

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Issues: Whether cigarette packets fall within the expression "other packing containers" in Tariff Item 17 of the First Schedule to the Central Excises and Salt Act, 1944, or are correctly treated as "boxes" and therefore outside the residuary expression.

Analysis: The expression "other packing containers" in Tariff Item 17 was construed in the context of the preceding words "boxes, cartons, bags", and, applying the canon that associated words take colour from each other, it was held that the residuary phrase refers to packing containers analogous to boxes and cartons. A container, in the statutory context, means an enclosed receptacle used for storage or transportation of goods, ordinarily larger and reusable, and not an article that is itself a box or carton. The Court considered the functional and trade understanding of cigarette packets, together with the scheme of the Central Excise Rules, and held that a cigarette packet is a small box or receptacle for cigarettes, not an "other packing container". The exemption notification excluding printed boxes and printed cartons also supported this construction.

Conclusion: Cigarette packets are boxes and not "other packing containers" under Tariff Item 17; the exemption was not available and the Revenue's classification was upheld.

Final Conclusion: The Tribunal's view was set aside to the extent it treated cigarette packets as exempt packing containers, and the assessment made by the Assistant Collector was restored.

Ratio Decidendi: In a tariff entry, a residuary expression such as "other packing containers" must be read ejusdem generis with the specific words that precede it, so that only enclosed receptacles analogous to boxes and cartons are covered and articles which are themselves boxes are excluded.

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