https://www.taxtmi.com/caselaws?id=42888 The SC held that egg trays and similar products do not qualify as "containers" under Central Excise Tariff Item 17(4) or sub-heading 4818.19. Applying statutory construction principles, the court determined that "containers" must be analogous to boxes and cartons - enclosed receptacles suitable for storage and transportation. Since egg trays are open receptacles requiring separate cases for transport, they cannot be classified as containers under the relevant tariff entries. The appeals were dismissed, upholding the Appellate Tribunal's decision. en-us Tue, 12 Feb 1991 00:00:00 +0530 Mon, 23 Jun 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42888 The SC held that egg trays and similar products do not qualify as "containers" under Central Excise Tariff Item 17(4) or sub-heading 4818.19. Applying statutory construction principles, the court determined that "containers" must be analogous to boxes and cartons - enclosed receptacles suitable for storage and transportation. Since egg trays are open receptacles requiring separate cases for transport, they cannot be classified as containers under the relevant tariff entries. The appeals were dismissed, upholding the Appellate Tribunal's decision. Case-Laws Central Excise Tue, 12 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42888