https://www.taxtmi.com/caselaws?id=112538 Corrugated fitments, packings, side panels and similar customer-specific articles that are cut, creased, bent, stapled or stitched acquire a distinct commercial identity and are classifiable with cartons and boxes under Heading 4819, not as corrugated sheets under Heading 4808.10. The applicable exemption notifications for cartons, boxes, containers and cases extended to such inherent fitments, including covers, sleeves, dividers and related packing items, so exemption was available. As the declaration disclosed manufacture of inherent fitments and no suppression or wilful misstatement was established, the extended period could not be invoked and the duty demand and penalties were unsustainable. en-us Wed, 07 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112538 Corrugated fitments, packings, side panels and similar customer-specific articles that are cut, creased, bent, stapled or stitched acquire a distinct commercial identity and are classifiable with cartons and boxes under Heading 4819, not as corrugated sheets under Heading 4808.10. The applicable exemption notifications for cartons, boxes, containers and cases extended to such inherent fitments, including covers, sleeves, dividers and related packing items, so exemption was available. As the declaration disclosed manufacture of inherent fitments and no suppression or wilful misstatement was established, the extended period could not be invoked and the duty demand and penalties were unsustainable. Case-Laws Central Excise Wed, 07 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112538