Cigarette packet outer shells not excisable under the Finance Act, 1982, following binding Supreme Court precedent.

Outer shells of cigarette packets were held not excisable under Entry 17(4) of the First Schedule to the Finance Act, 1982 because the matter was governed by a binding Supreme Court precedent on the same question. That precedent controlled the present writ appeals, and the challenge to excisability therefore succeeded. The earlier writ petition had already been allowed and the impugned order quashed on that basis, leaving no scope to depart from the settled legal position.

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Issues: Whether the outer shells of cigarette packets were excisable under Entry 17(4) of the First Schedule to the Finance Act, 1982.

Analysis: The appeals were governed by the earlier decision of the Supreme Court, which had held that the outer shells of cigarette packets were not excisable under Entry 17(4) of the First Schedule as introduced by the Finance Act, 1982. In view of that binding decision, the writ petition had already been allowed and the impugned order quashed; the same reasoning controlled the present writ appeals.

Conclusion: The issue was concluded in accordance with the binding precedent, and the challenge to the excisability of the outer shells succeeded.

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