https://www.taxtmi.com/caselaws?id=43942 The Supreme Court upheld the Tribunal's decision to classify the fiber drum under the residuary Item No. 68 of the Central Excise Tariff, despite its paper content, due to the presence of non-paper components like plywood and steel rings. The Court agreed that the drum did not qualify under Item No. 17(4) and affirmed its classification under the residuary category, dismissing the appeal without awarding costs. en-us Wed, 01 Feb 1995 00:00:00 +0530 Fri, 11 Jul 2014 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43942 The Supreme Court upheld the Tribunal's decision to classify the fiber drum under the residuary Item No. 68 of the Central Excise Tariff, despite its paper content, due to the presence of non-paper components like plywood and steel rings. The Court agreed that the drum did not qualify under Item No. 17(4) and affirmed its classification under the residuary category, dismissing the appeal without awarding costs. Case-Laws Central Excise Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43942