https://www.taxtmi.com/caselaws?id=89307 Printed shells and hinge lid blanks made from printed paper board for cigarette packets were treated as falling under Tariff Item 68 rather than Tariff Item 17(4), following the binding Larger Bench ruling on similar products. Because that classification governed the goods, the exemption claimed under Notification No. 104/82 dated 28-2-1982 was not available. The note confirms that where a binding classification precedent already covers the manufactured articles, exemption entitlement must be tested on that classification and denied if the notification does not extend to it. 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 were treated as falling under Tariff Item 68 rather than Tariff Item 17(4), following the binding Larger Bench ruling on similar products. Because that classification governed the goods, the exemption claimed under Notification No. 104/82 dated 28-2-1982 was not available. The note confirms that where a binding classification precedent already covers the manufactured articles, exemption entitlement must be tested on that classification and denied if the notification does not extend to it. Case-Laws Central Excise Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89307