https://www.taxtmi.com/caselaws?id=89307 Printed shells and hinge lid blanks made from printed paper board for cigarette packets fall under Tariff Item 68 rather than Tariff Item 17(3) or 17(4), following the applicable Larger Bench classification principle. This classification excludes the products from exemption under Notification No. 104/82. The stated position is that goods specifically covered by a binding Larger Bench ruling must be classified consistently with that ruling, and an exemption unavailable under the resulting tariff classification cannot be claimed. en-us Wed, 09 Jul 1997 00:00:00 +0530 Mon, 26 Sep 2011 11:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89307 Printed shells and hinge lid blanks made from printed paper board for cigarette packets fall under Tariff Item 68 rather than Tariff Item 17(3) or 17(4), following the applicable Larger Bench classification principle. This classification excludes the products from exemption under Notification No. 104/82. The stated position is that goods specifically covered by a binding Larger Bench ruling must be classified consistently with that ruling, and an exemption unavailable under the resulting tariff classification cannot be claimed. Case-Laws Central Excise Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89307