https://www.taxtmi.com/caselaws?id=73812 Corrugated paper sheets cut, joined and folded around an electric bulb were held not to become cartons or containers merely by assuming a container-like shape after insertion of the bulb. A container must have an independent existence and be recognisable as such before contents are placed inside it. On that test, the product was neither a carton nor a flattened carton, and reliance on CCCN notes did not alter the position. As the goods did not answer the description of cartons, classification under Item 17(3) was unsustainable, and the related levy, duty demand and penalty based on that classification could not stand. en-us Thu, 04 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73812 Corrugated paper sheets cut, joined and folded around an electric bulb were held not to become cartons or containers merely by assuming a container-like shape after insertion of the bulb. A container must have an independent existence and be recognisable as such before contents are placed inside it. On that test, the product was neither a carton nor a flattened carton, and reliance on CCCN notes did not alter the position. As the goods did not answer the description of cartons, classification under Item 17(3) was unsustainable, and the related levy, duty demand and penalty based on that classification could not stand. Case-Laws Central Excise Thu, 04 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73812