https://www.taxtmi.com/caselaws?id=74901 Danglers and dummy cigarette packs were held not to be cartons or containers under Tariff Item 17(3) because their physical form showed they could not function as packing material. The articles were large imitation cigarette packs with hanging holes and a string, with top and bottom left unpasted, and their trade understanding was that they served as advertising and publicity material. Revenue's end-use argument failed because the goods were not designed for packing cigarettes. They were correctly classified under Tariff Item 68, and the appeals were rejected. en-us Mon, 27 Feb 1989 00:00:00 +0530 Mon, 13 Jun 2011 12:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74901 Danglers and dummy cigarette packs were held not to be cartons or containers under Tariff Item 17(3) because their physical form showed they could not function as packing material. The articles were large imitation cigarette packs with hanging holes and a string, with top and bottom left unpasted, and their trade understanding was that they served as advertising and publicity material. Revenue's end-use argument failed because the goods were not designed for packing cigarettes. They were correctly classified under Tariff Item 68, and the appeals were rejected. Case-Laws Central Excise Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74901