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<h1>Civil Appeals Dismissed Due to Low Tax Impact; Question of Law Remains Unresolved; All Applications Concluded.</h1> The SC disposed of the Civil Appeals on the grounds of low tax effect, while explicitly leaving the question of law unresolved. All pending applications ... Maintainability of appeal - low tax effect - Classification of goods - printing of gray wrappers which is used in the packaging of cigarette packs. - Classification under heading 4823.90 or under heading 4901.90 - Manufacturing of goods through job worker - it was held by CESTAT that goods in question are properly classified under heading 4901.90 which attracts NIL rate of duty and no demands of duty can survive against the assessee - HELD THAT:- The Civil Appeals are disposed of, owing to low tax effect keeping open the question of law, if any. The Supreme Court disposed of Civil Appeals due to low tax effect, keeping open the question of law. Pending applications were also disposed of.
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