https://www.taxtmi.com/caselaws?id=87128 Packing materials used as an integral part of the marketed product may qualify as inputs or component parts for exemption under Notification No. 178/77, and the duty structure on the finished product does not change that position. Cartons and paper cones used to pack synthetic yarn were therefore eligible for the exemption. The notification was also not read as confining the benefit to the assessment stage, so the exemption could be claimed by refund. The Department's challenge failed and the assessee's favourable order was maintained. en-us Thu, 25 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87128 Packing materials used as an integral part of the marketed product may qualify as inputs or component parts for exemption under Notification No. 178/77, and the duty structure on the finished product does not change that position. Cartons and paper cones used to pack synthetic yarn were therefore eligible for the exemption. The notification was also not read as confining the benefit to the assessment stage, so the exemption could be claimed by refund. The Department's challenge failed and the assessee's favourable order was maintained. Case-Laws Central Excise Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87128