https://www.taxtmi.com/caselaws?id=83091 Printed paper board components such as outer shells, outer shells with slides, hinge-lids cut out with inner frames were treated as materially similar to earlier cigarette packet components and, on the same reasoning, were held not exigible to duty under Tariff Item 17(4) read with Notification No. 66/82-C.E. The Tribunal applied prior High Court decisions on the dutiability of packet parts and found those rulings fully governed the controversy. As a result, the assessees succeeded and the Revenue's challenge failed. en-us Thu, 03 Mar 1994 00:00:00 +0530 Sat, 09 Jul 2011 14:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83091 Printed paper board components such as outer shells, outer shells with slides, hinge-lids cut out with inner frames were treated as materially similar to earlier cigarette packet components and, on the same reasoning, were held not exigible to duty under Tariff Item 17(4) read with Notification No. 66/82-C.E. The Tribunal applied prior High Court decisions on the dutiability of packet parts and found those rulings fully governed the controversy. As a result, the assessees succeeded and the Revenue's challenge failed. Case-Laws Central Excise Thu, 03 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83091