https://www.taxtmi.com/caselaws?id=102889 Slides and outer shells used for cigarette packets were held, on the basis of earlier Tribunal and High Court rulings, not to be subjected to central excise duty in a way that would duplicate the levy already borne by the cigarettes contained in them. The Tribunal treated the issue as covered by binding precedent and accepted the assessee's claim to exemption under the relevant notifications, while rejecting the departmental contention on classification and duty liability. The appeal was therefore allowed in favour of the assessee on both duty and exemption issues. en-us Tue, 13 Sep 1994 00:00:00 +0530 Thu, 16 Feb 2012 16:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102889 Slides and outer shells used for cigarette packets were held, on the basis of earlier Tribunal and High Court rulings, not to be subjected to central excise duty in a way that would duplicate the levy already borne by the cigarettes contained in them. The Tribunal treated the issue as covered by binding precedent and accepted the assessee's claim to exemption under the relevant notifications, while rejecting the departmental contention on classification and duty liability. The appeal was therefore allowed in favour of the assessee on both duty and exemption issues. Case-Laws Central Excise Tue, 13 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102889