https://www.taxtmi.com/caselaws?id=111855 Cut wrappers cleared in rolls, rather than as individual containers, and not cut to shape and size were held classifiable under Heading 4823.90. The classification turned on the physical form of clearance and the Board's circular relied on in the order. On that factual basis, the goods were not classifiable under Heading 4823.19, and the classification was decided in favour of the Revenue. en-us Fri, 11 Jun 2004 00:00:00 +0530 Wed, 25 Apr 2012 15:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111855 Cut wrappers cleared in rolls, rather than as individual containers, and not cut to shape and size were held classifiable under Heading 4823.90. The classification turned on the physical form of clearance and the Board's circular relied on in the order. On that factual basis, the goods were not classifiable under Heading 4823.19, and the classification was decided in favour of the Revenue. Case-Laws Central Excise Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111855