https://www.taxtmi.com/caselaws?id=74581 Open-ended bulb sleeves and tube light sleeves used for packing were not treated as printed boxes or printed cartons, because the exemption exception under Notification No. 66/82 applied only to those specified containers and the sleeves did not answer their ordinary meaning. The Tribunal also noted that non-filing of the classification list and alleged suppression could justify invocation of the extended limitation period and penalty on the procedural facts, particularly under the self-removal procedure and captive use context. The substantive classification issue was decided in favour of exemption, while the suppression-based limitation objection was not accepted. en-us Wed, 15 Mar 1989 00:00:00 +0530 Thu, 09 Jun 2011 17:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74581 Open-ended bulb sleeves and tube light sleeves used for packing were not treated as printed boxes or printed cartons, because the exemption exception under Notification No. 66/82 applied only to those specified containers and the sleeves did not answer their ordinary meaning. The Tribunal also noted that non-filing of the classification list and alleged suppression could justify invocation of the extended limitation period and penalty on the procedural facts, particularly under the self-removal procedure and captive use context. The substantive classification issue was decided in favour of exemption, while the suppression-based limitation objection was not accepted. Case-Laws Central Excise Wed, 15 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74581