https://www.taxtmi.com/caselaws?id=83085 Inner slides for cigarette packets, cut from printed paper or paper board, were held not to fall within the specific sub-headings for cartons, boxes, containers or cases under Heading 48.18, because a slide standing alone is not itself a carton or container merely due to its use with a shell; they were instead classifiable under the residuary sub-heading for other articles of paper or paper-board. The slides were also found marketable, since they had a distinct identity, were used in the cigarette industry, and the evidence did not show that they were incapable of sale. On that basis, the slides were treated as excisable goods. en-us Mon, 28 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83085 Inner slides for cigarette packets, cut from printed paper or paper board, were held not to fall within the specific sub-headings for cartons, boxes, containers or cases under Heading 48.18, because a slide standing alone is not itself a carton or container merely due to its use with a shell; they were instead classifiable under the residuary sub-heading for other articles of paper or paper-board. The slides were also found marketable, since they had a distinct identity, were used in the cigarette industry, and the evidence did not show that they were incapable of sale. On that basis, the slides were treated as excisable goods. Case-Laws Central Excise Mon, 28 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83085