https://www.taxtmi.com/caselaws?id=167132 Printed cartons used as normal packing for synthetic detergents fell within Notification No. 201/79, because Item 68 goods used in the manufacture of excisable goods qualified for exemption even when they were not raw materials or component parts of the finished product. The notification used "inputs" only as a reference to Item 68 goods used in manufacture, and the later insertion of "raw materials or component parts" by the 1982 amendment narrowed the earlier scope prospectively. Duty-paid printed cartons were therefore covered by the unamended notification until the amendment took effect. en-us Thu, 02 Aug 1984 00:00:00 +0530 Sat, 06 Dec 2014 16:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167132 Printed cartons used as normal packing for synthetic detergents fell within Notification No. 201/79, because Item 68 goods used in the manufacture of excisable goods qualified for exemption even when they were not raw materials or component parts of the finished product. The notification used "inputs" only as a reference to Item 68 goods used in manufacture, and the later insertion of "raw materials or component parts" by the 1982 amendment narrowed the earlier scope prospectively. Duty-paid printed cartons were therefore covered by the unamended notification until the amendment took effect. Case-Laws Central Excise Thu, 02 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167132