https://www.taxtmi.com/caselaws?id=759347 Corrugated paper and paperboard cleared as sheets without corrugated boxes were treated as classifiable under Tariff Item 48081000. The tariff entry for heading 4819 covers cartons, boxes and cases of corrugated paper or paperboard, and goods falling within heading 481910 are linked to Notification No. 04/2006-CE. Even if the goods were viewed as not fitting 48191010, they could only move to the residual description under 48191090; however, the same duty rate applied under 48081000 and under 48191010 read with the exemption for the relevant period. On that basis, no duty demand could survive and the Revenue's challenge failed. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 30 Sep 2024 13:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759347 Corrugated paper and paperboard cleared as sheets without corrugated boxes were treated as classifiable under Tariff Item 48081000. The tariff entry for heading 4819 covers cartons, boxes and cases of corrugated paper or paperboard, and goods falling within heading 481910 are linked to Notification No. 04/2006-CE. Even if the goods were viewed as not fitting 48191010, they could only move to the residual description under 48191090; however, the same duty rate applied under 48081000 and under 48191010 read with the exemption for the relevant period. On that basis, no duty demand could survive and the Revenue's challenge failed. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759347