https://www.taxtmi.com/caselaws?id=365481 The clarification on pre-packaged commodities was treated as limited to the statutory definition, indicating that tyres, tubes and flaps in package form may fall within it only if the statutory ingredients are satisfied. The Court did not examine the rival merits of the challenge in the abstract and left the matter to the competent authority. Each petitioner's case must be assessed separately on its own facts, under the governing law, and without being influenced by the impugned communications or the respondents' pleadings. en-us Mon, 06 Aug 2018 00:00:00 +0530 Thu, 16 Aug 2018 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365481 The clarification on pre-packaged commodities was treated as limited to the statutory definition, indicating that tyres, tubes and flaps in package form may fall within it only if the statutory ingredients are satisfied. The Court did not examine the rival merits of the challenge in the abstract and left the matter to the competent authority. Each petitioner's case must be assessed separately on its own facts, under the governing law, and without being influenced by the impugned communications or the respondents' pleadings. Case-Laws Central Excise Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365481