https://www.taxtmi.com/caselaws?id=74901 Danglers and dummy cigarette packs with hanging holes, strings, and unpasted ends were treated as advertising and publicity material rather than cartons or containers. Their physical structure prevented use for packing cigarettes, and trade understanding confirmed their promotional character. The goods therefore fell under Tariff Item 68, not Tariff Item 17(3), because they were not designed or capable of functioning as packing material. The classification of the goods as advertising and publicity material was sustained. 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 with hanging holes, strings, and unpasted ends were treated as advertising and publicity material rather than cartons or containers. Their physical structure prevented use for packing cigarettes, and trade understanding confirmed their promotional character. The goods therefore fell under Tariff Item 68, not Tariff Item 17(3), because they were not designed or capable of functioning as packing material. The classification of the goods as advertising and publicity material was sustained. Case-Laws Central Excise Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74901