https://www.taxtmi.com/caselaws?id=166638 Flattened or folded containers were analysed under Item 46 of the Central Excise Tariff as it stood in March and April 1970, and the text notes that the entry did not expressly cover goods in that incomplete condition. The later 1971 amendment specifically adding flattened or folded containers was treated as supporting the view that the original entry was doubtful. The document also notes that short-levy recovery had to comply with Rule 10's notice and limitation requirements; demands issued beyond the three-month period, without a proper show cause notice, were considered unsustainable. en-us Wed, 19 Oct 1983 00:00:00 +0530 Wed, 29 Oct 2014 12:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166638 Flattened or folded containers were analysed under Item 46 of the Central Excise Tariff as it stood in March and April 1970, and the text notes that the entry did not expressly cover goods in that incomplete condition. The later 1971 amendment specifically adding flattened or folded containers was treated as supporting the view that the original entry was doubtful. The document also notes that short-levy recovery had to comply with Rule 10's notice and limitation requirements; demands issued beyond the three-month period, without a proper show cause notice, were considered unsustainable. Case-Laws Central Excise Wed, 19 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166638