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    <title>1996 (7) TMI 293 - CEGAT, NEW DELHI</title>
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    <description>Printed pouches and printed catch covers used as packing containers fall within the specific tariff classification for other printed cartons, boxes and cases, rather than the residuary entry for other goods. The relevant HSN guidance for packing containers includes printed packing articles such as seed and chocolate packets. Where the goods are comparable to previously considered printed packing containers, their printed character and packing function support classification under the specific entry. The residuary classification is therefore inapplicable.</description>
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    <pubDate>Thu, 25 Jul 1996 00:00:00 +0530</pubDate>
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      <title>1996 (7) TMI 293 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85545</link>
      <description>Printed pouches and printed catch covers used as packing containers fall within the specific tariff classification for other printed cartons, boxes and cases, rather than the residuary entry for other goods. The relevant HSN guidance for packing containers includes printed packing articles such as seed and chocolate packets. Where the goods are comparable to previously considered printed packing containers, their printed character and packing function support classification under the specific entry. The residuary classification is therefore inapplicable.</description>
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      <pubDate>Thu, 25 Jul 1996 00:00:00 +0530</pubDate>
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