https://www.taxtmi.com/caselaws?id=195039 Administrative directions from the Central Board of Excise and Customs cannot control a quasi-judicial classification decision, because the assessing authority must apply its own mind independently on the merits; a classification made solely in obedience to such directions, and without hearing the affected party, is inconsistent with fair hearing and is vitiated. Tariff classification must also be made on the article as manufactured and according to its ordinary commercial and trade meaning: an outer cigarette-packet shell open at both ends and incapable of holding cigarettes by itself is not a box or container under Tariff Item No. 17(4), so denial of exemption under Notification No. 66/82-CE was unsustainable. 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 Administrative directions from the Central Board of Excise and Customs cannot control a quasi-judicial classification decision, because the assessing authority must apply its own mind independently on the merits; a classification made solely in obedience to such directions, and without hearing the affected party, is inconsistent with fair hearing and is vitiated. Tariff classification must also be made on the article as manufactured and according to its ordinary commercial and trade meaning: an outer cigarette-packet shell open at both ends and incapable of holding cigarettes by itself is not a box or container under Tariff Item No. 17(4), so denial of exemption under Notification No. 66/82-CE was unsustainable. Case-Laws Central Excise Thu, 07 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195039