https://www.taxtmi.com/caselaws?id=86760 Printed wrappers for safety razor blades were discussed as being classifiable under sub-heading 4823.19 of the Central Excise Tariff, rather than sub-heading 4823.90, because a Board clarification treated printed wrappers cut to size as covered by the specific tariff entry. That clarification also recognised eligibility for exemption as printed paper under Notification No. 49/87-C.E. The commentary states that the classification dispute was governed by the departmental clarification, and the competing view under sub-heading 4823.90 was not accepted, leading to acceptance of the Revenue's classification and rejection of the assessee's challenge. en-us Wed, 02 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 12:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86760 Printed wrappers for safety razor blades were discussed as being classifiable under sub-heading 4823.19 of the Central Excise Tariff, rather than sub-heading 4823.90, because a Board clarification treated printed wrappers cut to size as covered by the specific tariff entry. That clarification also recognised eligibility for exemption as printed paper under Notification No. 49/87-C.E. The commentary states that the classification dispute was governed by the departmental clarification, and the competing view under sub-heading 4823.90 was not accepted, leading to acceptance of the Revenue's classification and rejection of the assessee's challenge. Case-Laws Central Excise Wed, 02 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86760