https://www.taxtmi.com/caselaws?id=43150 Cigarette packets, outer shells and inner slides were not treated in trade or common parlance as printed boxes or printed cartons, so they did not fall within the exclusion in Notification No. 66/82-C.E. and remained exempt from excise duty. The court applied the commercial understanding test to classification and found no reliable material that the shells and slides were independently marketable as excluded articles. It also held the writ petitions maintainable because the departmental communication reflected a binding stand on classification and exemption, making ordinary statutory remedies no bar to writ relief. The departmental action was quashed and exemption was upheld. en-us Tue, 08 Oct 1991 00:00:00 +0530 Wed, 16 Jun 2010 13:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43150 Cigarette packets, outer shells and inner slides were not treated in trade or common parlance as printed boxes or printed cartons, so they did not fall within the exclusion in Notification No. 66/82-C.E. and remained exempt from excise duty. The court applied the commercial understanding test to classification and found no reliable material that the shells and slides were independently marketable as excluded articles. It also held the writ petitions maintainable because the departmental communication reflected a binding stand on classification and exemption, making ordinary statutory remedies no bar to writ relief. The departmental action was quashed and exemption was upheld. Case-Laws Central Excise Tue, 08 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43150