https://www.taxtmi.com/caselaws?id=73670 Cinema wall posters were treated as a distinct excisable commodity because printing gave them a new commercial identity, character and use; they were therefore classifiable under the residuary Tariff Item 68 and not as paper under Tariff Item 17(2). Their value had to be included in aggregate clearances for exemption eligibility under the relevant notifications, which meant the playing cards exemption was not available once the threshold was crossed. An approved classification list could be reopened on later assessment under section 11A, but duty demand was confined to the period within limitation where no extended-period basis was established. en-us Tue, 19 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73670 Cinema wall posters were treated as a distinct excisable commodity because printing gave them a new commercial identity, character and use; they were therefore classifiable under the residuary Tariff Item 68 and not as paper under Tariff Item 17(2). Their value had to be included in aggregate clearances for exemption eligibility under the relevant notifications, which meant the playing cards exemption was not available once the threshold was crossed. An approved classification list could be reopened on later assessment under section 11A, but duty demand was confined to the period within limitation where no extended-period basis was established. Case-Laws Central Excise Tue, 19 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73670