https://www.taxtmi.com/caselaws?id=44443 Carbon paper was treated as classifiable under Tariff Item 17(2) of the Central Excise Tariff for the relevant period, not under the residuary Tariff Item 68. The classification question was regarded as covered by an earlier Supreme Court decision on the same product and period, and that prior ruling was applied to resolve the issue in favour of the Revenue and against the assessee. The material point was the correct tariff entry for carbon paper at the relevant time, with the residuary item excluded because the specific item governed the product. en-us Thu, 24 Oct 1996 00:00:00 +0530 Sat, 26 Jun 2010 12:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44443 Carbon paper was treated as classifiable under Tariff Item 17(2) of the Central Excise Tariff for the relevant period, not under the residuary Tariff Item 68. The classification question was regarded as covered by an earlier Supreme Court decision on the same product and period, and that prior ruling was applied to resolve the issue in favour of the Revenue and against the assessee. The material point was the correct tariff entry for carbon paper at the relevant time, with the residuary item excluded because the specific item governed the product. Case-Laws Central Excise Thu, 24 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44443