https://www.taxtmi.com/caselaws?id=106741 Printed and unprinted cartons, shells and slides manufactured on job work were held to remain classifiable under sub-heading 4823.90, not 4819.19, for the relevant period after the 1996-97 tariff changes. The tariff amendment was treated as a mere rearrangement in the wording of Heading 48.19, with no corresponding change affecting Heading 48.23. Binding precedent had already characterised the goods as outer shells and slides, not cartons, boxes or other packing containers covered by Heading 48.19. On that basis, the change in wording did not justify reclassification, and the departmental demand based on 4819.19 was unsustainable. en-us Fri, 27 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 14:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106741 Printed and unprinted cartons, shells and slides manufactured on job work were held to remain classifiable under sub-heading 4823.90, not 4819.19, for the relevant period after the 1996-97 tariff changes. The tariff amendment was treated as a mere rearrangement in the wording of Heading 48.19, with no corresponding change affecting Heading 48.23. Binding precedent had already characterised the goods as outer shells and slides, not cartons, boxes or other packing containers covered by Heading 48.19. On that basis, the change in wording did not justify reclassification, and the departmental demand based on 4819.19 was unsustainable. Case-Laws Central Excise Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106741