https://www.taxtmi.com/caselaws?id=88938 Paper slides/slits used for packing cigarettes were treated as identifiable, marketable goods capable of being bought and sold, even though manufactured for captive use and bearing brand-specific printing. The Tribunal considered that the items had a distinct identity, were used as parts of cigarette packets, and had already been reflected in the assessee's classification lists. It also noted that the presence of manufacturer or brand particulars did not by itself negate marketability, particularly where similar printed shells were being sourced from outside. On that basis, the goods were held excisable and classifiable under Central Excise Tariff sub-heading 4818.90. en-us Fri, 21 Aug 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88938 Paper slides/slits used for packing cigarettes were treated as identifiable, marketable goods capable of being bought and sold, even though manufactured for captive use and bearing brand-specific printing. The Tribunal considered that the items had a distinct identity, were used as parts of cigarette packets, and had already been reflected in the assessee's classification lists. It also noted that the presence of manufacturer or brand particulars did not by itself negate marketability, particularly where similar printed shells were being sourced from outside. On that basis, the goods were held excisable and classifiable under Central Excise Tariff sub-heading 4818.90. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88938