https://www.taxtmi.com/caselaws?id=85901 Stitched and pasted kraft paper articles resembling bags were treated as bags rather than containers because the tariff distinguished between the two and the goods lacked the fixed configuration and volume contemplated for heading 4819.12. Duty was not restricted to the date of the show cause notice, so recovery for the prior period was upheld. Modvat credit was allowed subject to compliance with the prescribed conditions and filing of the declaration from the date of the show cause notice, where earlier duty-free clearances had been permitted and the assessee was not at fault for non-filing. en-us Wed, 26 Jun 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85901 Stitched and pasted kraft paper articles resembling bags were treated as bags rather than containers because the tariff distinguished between the two and the goods lacked the fixed configuration and volume contemplated for heading 4819.12. Duty was not restricted to the date of the show cause notice, so recovery for the prior period was upheld. Modvat credit was allowed subject to compliance with the prescribed conditions and filing of the declaration from the date of the show cause notice, where earlier duty-free clearances had been permitted and the assessee was not at fault for non-filing. Case-Laws Central Excise Wed, 26 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85901