https://www.taxtmi.com/caselaws?id=80181 Egg trays, egg cartons, tube light packing trays, duck egg trays and apple trays were held classifiable by reference to their trade identity and tariff description: they were not cartons, boxes or other paper containers, so Item 17(4) / 17(3) did not apply, exemption under Notification No. 66/82-C.E. was unavailable, and the goods fell under Item 68 for the pre-1986 period and Heading 4818.90 under the new tariff. Slurry was not exigible because marketability was not shown. A demand for short-levied duty was maintainable under Section 11A despite an approved classification list, but the larger limitation question for the earlier period required fresh determination. en-us Tue, 17 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 12:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80181 Egg trays, egg cartons, tube light packing trays, duck egg trays and apple trays were held classifiable by reference to their trade identity and tariff description: they were not cartons, boxes or other paper containers, so Item 17(4) / 17(3) did not apply, exemption under Notification No. 66/82-C.E. was unavailable, and the goods fell under Item 68 for the pre-1986 period and Heading 4818.90 under the new tariff. Slurry was not exigible because marketability was not shown. A demand for short-levied duty was maintainable under Section 11A despite an approved classification list, but the larger limitation question for the earlier period required fresh determination. Case-Laws Central Excise Tue, 17 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80181