https://www.taxtmi.com/caselaws?id=89082 Printed catch covers manufactured by printing, punching, creasing and pasting to form a container for pharmaceutical strips were treated as containers under heading 4819.12, because the evidence supported their character as container goods rather than mere wrappers or printed matter. The contrary description was not supported by sample evidence or material disproving the department's classification. However, the department did not substantiate the applicability of Notification No. 67/82, as no material was produced to show that the goods were chargeable to duty under that notification. The lower authority's classification was modified accordingly, while duty liability under the notification was not accepted. en-us Fri, 05 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89082 Printed catch covers manufactured by printing, punching, creasing and pasting to form a container for pharmaceutical strips were treated as containers under heading 4819.12, because the evidence supported their character as container goods rather than mere wrappers or printed matter. The contrary description was not supported by sample evidence or material disproving the department's classification. However, the department did not substantiate the applicability of Notification No. 67/82, as no material was produced to show that the goods were chargeable to duty under that notification. The lower authority's classification was modified accordingly, while duty liability under the notification was not accepted. Case-Laws Central Excise Fri, 05 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89082