https://www.taxtmi.com/caselaws?id=195039 Quasi-judicial excise classification must be determined independently on the merits and cannot be dictated by administrative directions from the Board, particularly where the affected party was not heard. Such directions may govern administrative matters but cannot fetter the assessing authority's discretion, rendering classification orders based on them unsustainable. Tariff classification must also follow the goods' condition as manufactured and their ordinary and trade meaning. An open-ended cigarette-packet outer shell, incapable of holding cigarettes without its slide, is not a box or packing container in its independent manufactured form and remains eligible for the stated exemption. en-us Thu, 07 Mar 1991 00:00:00 +0530 Fri, 13 Oct 2017 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195039 Quasi-judicial excise classification must be determined independently on the merits and cannot be dictated by administrative directions from the Board, particularly where the affected party was not heard. Such directions may govern administrative matters but cannot fetter the assessing authority's discretion, rendering classification orders based on them unsustainable. Tariff classification must also follow the goods' condition as manufactured and their ordinary and trade meaning. An open-ended cigarette-packet outer shell, incapable of holding cigarettes without its slide, is not a box or packing container in its independent manufactured form and remains eligible for the stated exemption. Case-Laws Central Excise Thu, 07 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195039