https://www.taxtmi.com/caselaws?id=43347 The court held that "Stamping Foils" fall under Tariff Item 15A(2) for excise duty classification, not Tariff Item 68. It emphasized that classification should align with specific items rather than the residuary clause. The show cause notice seeking classification under Item 68 was deemed incorrect, and the respondents were directed not to act on it. The petitioner may seek a refund of excise duty as per the law. The Special Civil Application was allowed in favor of the petitioner with no costs awarded. en-us Mon, 10 Dec 1990 00:00:00 +0530 Thu, 17 Jun 2010 14:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43347 The court held that "Stamping Foils" fall under Tariff Item 15A(2) for excise duty classification, not Tariff Item 68. It emphasized that classification should align with specific items rather than the residuary clause. The show cause notice seeking classification under Item 68 was deemed incorrect, and the respondents were directed not to act on it. The petitioner may seek a refund of excise duty as per the law. The Special Civil Application was allowed in favor of the petitioner with no costs awarded. Case-Laws Central Excise Mon, 10 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43347