https://www.taxtmi.com/caselaws?id=106944 Tariff Item 17 was construed to treat the residuary phrase "other packing containers" as limited by the preceding words "boxes, cartons, bags" under the canon of ejusdem generis. On that reading, only enclosed receptacles analogous to boxes and cartons are covered, while articles that are themselves boxes are excluded. Applying the statutory context, trade understanding and the scheme of the excise rules, cigarette packets were classified as small boxes or receptacles, not as "other packing containers". The exemption for printed boxes and printed cartons therefore did not apply, and the Revenue's classification and assessment were sustained. en-us Thu, 06 Feb 2003 00:00:00 +0530 Fri, 16 Mar 2012 16:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106944 Tariff Item 17 was construed to treat the residuary phrase "other packing containers" as limited by the preceding words "boxes, cartons, bags" under the canon of ejusdem generis. On that reading, only enclosed receptacles analogous to boxes and cartons are covered, while articles that are themselves boxes are excluded. Applying the statutory context, trade understanding and the scheme of the excise rules, cigarette packets were classified as small boxes or receptacles, not as "other packing containers". The exemption for printed boxes and printed cartons therefore did not apply, and the Revenue's classification and assessment were sustained. Case-Laws Central Excise Thu, 06 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106944