https://www.taxtmi.com/caselaws?id=41103 Cigarettes returned for re-processing and converted from one brand to another were treated as goods of the same class because Item 4-II(2) covered cigarettes as a single class regardless of brand, trade name, or description. On that basis, changing Viscount cigarettes into Cavender cigarettes did not create a different class of goods, and the condition for excluding the matter from Rule 173L(3) was not satisfied. Rule 173L(3) therefore did not apply, and consequential relief followed. en-us Fri, 06 Feb 1976 00:00:00 +0530 Fri, 21 May 2010 10:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41103 Cigarettes returned for re-processing and converted from one brand to another were treated as goods of the same class because Item 4-II(2) covered cigarettes as a single class regardless of brand, trade name, or description. On that basis, changing Viscount cigarettes into Cavender cigarettes did not create a different class of goods, and the condition for excluding the matter from Rule 173L(3) was not satisfied. Rule 173L(3) therefore did not apply, and consequential relief followed. Case-Laws Central Excise Fri, 06 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41103