https://www.taxtmi.com/caselaws?id=42563 Bulb sleeves and tube light sleeves used for packing electric bulbs and tube lights were not shown to be "printed boxes and cartons" for exemption purposes. The Supreme Court approved the Tribunal's approach of construing the notification by ordinary meaning, functional character, and market identity, and it accepted the finding that the open-ended sleeves were not boxes or cartons in their ordinary sense and lacked evidence of independent market recognition as such. Because no error was shown in the factual appreciation or legal principle applied, the exemption ruling was upheld and the revenue's challenge failed. en-us Thu, 14 Sep 1989 00:00:00 +0530 Wed, 22 Feb 2012 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42563 Bulb sleeves and tube light sleeves used for packing electric bulbs and tube lights were not shown to be "printed boxes and cartons" for exemption purposes. The Supreme Court approved the Tribunal's approach of construing the notification by ordinary meaning, functional character, and market identity, and it accepted the finding that the open-ended sleeves were not boxes or cartons in their ordinary sense and lacked evidence of independent market recognition as such. Because no error was shown in the factual appreciation or legal principle applied, the exemption ruling was upheld and the revenue's challenge failed. Case-Laws Central Excise Thu, 14 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42563