https://www.taxtmi.com/caselaws?id=87111 Top lid flats, being only parts used in cartons or boxes, were not covered by Tariff Item 17(3), which applied to bags, carton bags and other packing containers, including specified flattened or folded parts. In the absence of a specific tariff entry, the goods were classifiable under the residuary Tariff Item 68. The exemption under Notification No. 234/82-C.E. was also unavailable because the notification did not include carton parts among the specified exempt goods. The Revenue's contention succeeded, and the goods remained outside the exemption. en-us Tue, 02 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87111 Top lid flats, being only parts used in cartons or boxes, were not covered by Tariff Item 17(3), which applied to bags, carton bags and other packing containers, including specified flattened or folded parts. In the absence of a specific tariff entry, the goods were classifiable under the residuary Tariff Item 68. The exemption under Notification No. 234/82-C.E. was also unavailable because the notification did not include carton parts among the specified exempt goods. The Revenue's contention succeeded, and the goods remained outside the exemption. Case-Laws Central Excise Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87111