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    <title>1996 (2) TMI 214 - CEGAT, NEW DELHI</title>
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    <description>Printed composite containers made of paper or paperboard with metal components were treated as classifiable under the specific tariff entry for other printed cartons, boxes and cases, because the expression &quot;cartons, boxes and cases&quot; was read broadly enough to include containers. The containers were found to be printed goods, so the specific printed-goods sub-heading prevailed over the residuary heading under the settled rule that a specific classification overrides a general or residuary one. Accordingly, the goods were correctly classifiable under Chapter sub-heading 4818.13 of the Central Excise Tariff Act, 1985, and not under the residuary sub-heading.</description>
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    <pubDate>Fri, 16 Feb 1996 00:00:00 +0530</pubDate>
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      <title>1996 (2) TMI 214 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84948</link>
      <description>Printed composite containers made of paper or paperboard with metal components were treated as classifiable under the specific tariff entry for other printed cartons, boxes and cases, because the expression &quot;cartons, boxes and cases&quot; was read broadly enough to include containers. The containers were found to be printed goods, so the specific printed-goods sub-heading prevailed over the residuary heading under the settled rule that a specific classification overrides a general or residuary one. Accordingly, the goods were correctly classifiable under Chapter sub-heading 4818.13 of the Central Excise Tariff Act, 1985, and not under the residuary sub-heading.</description>
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