https://www.taxtmi.com/caselaws?id=246260 Printed folders and supporters used to pack and protect goods fall under the tariff entry for packing containers where that entry broadly covers cartons, boxes, bags and other containers; printed matter does not alter their essential character. Classification as printed products is therefore unavailable. Extended limitation applies where an assessee consciously treats goods as non-dutiable by relying on inapplicable material and withholds relevant facts, rather than acting under a genuine bona fide belief. Penalty may be sustained against the firm in those circumstances, but an employee cannot be subjected to the same penalty without separate evidence of independent intent to evade duty or personal gain. en-us Thu, 19 May 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246260 Printed folders and supporters used to pack and protect goods fall under the tariff entry for packing containers where that entry broadly covers cartons, boxes, bags and other containers; printed matter does not alter their essential character. Classification as printed products is therefore unavailable. Extended limitation applies where an assessee consciously treats goods as non-dutiable by relying on inapplicable material and withholds relevant facts, rather than acting under a genuine bona fide belief. Penalty may be sustained against the firm in those circumstances, but an employee cannot be subjected to the same penalty without separate evidence of independent intent to evade duty or personal gain. Case-Laws Central Excise Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246260