https://www.taxtmi.com/caselaws?id=113022 Printed cartons or folders used for packing hosiery items were treated as not falling, at first sight, within the tariff entry for "containers" under Chapter Heading 48.18 of the Central Excise Tariff Act, 1985, because that expression was construed to cover enclosed receptacles such as boxes, cartons, and storage or transport containers. As the goods were not enclosed receptacles, the applicants established a strong prima facie case in the classification dispute. On that basis, waiver of pre-deposit of duty and penalty was granted and recovery was stayed pending the appeals. en-us Thu, 06 May 2004 00:00:00 +0530 Thu, 03 May 2012 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113022 Printed cartons or folders used for packing hosiery items were treated as not falling, at first sight, within the tariff entry for "containers" under Chapter Heading 48.18 of the Central Excise Tariff Act, 1985, because that expression was construed to cover enclosed receptacles such as boxes, cartons, and storage or transport containers. As the goods were not enclosed receptacles, the applicants established a strong prima facie case in the classification dispute. On that basis, waiver of pre-deposit of duty and penalty was granted and recovery was stayed pending the appeals. Case-Laws Central Excise Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113022