https://www.taxtmi.com/caselaws?id=364834 Corrugated trays and corrugated pads made of corrugated paper or paperboard were treated as falling within Chapter Heading 481910, because their packing, safeguarding and transport function was similar to cartons, boxes and cases covered by that heading. The exemption notifications were read liberally, and the phrase "as the case may be" was understood to extend coverage to such similar goods under the relevant tariff entry. On that basis, the goods were considered eligible for exemption under the cited notifications, and the demand and penalty were held unsustainable. en-us Thu, 14 Jun 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364834 Corrugated trays and corrugated pads made of corrugated paper or paperboard were treated as falling within Chapter Heading 481910, because their packing, safeguarding and transport function was similar to cartons, boxes and cases covered by that heading. The exemption notifications were read liberally, and the phrase "as the case may be" was understood to extend coverage to such similar goods under the relevant tariff entry. On that basis, the goods were considered eligible for exemption under the cited notifications, and the demand and penalty were held unsustainable. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364834