https://www.taxtmi.com/caselaws?id=46176 Outer shells of cigarette packets were held not excisable under Entry 17(4) of the First Schedule to the Finance Act, 1982 because the matter was governed by a binding Supreme Court precedent on the same question. That precedent controlled the present writ appeals, and the challenge to excisability therefore succeeded. The earlier writ petition had already been allowed and the impugned order quashed on that basis, leaving no scope to depart from the settled legal position. en-us Mon, 02 Apr 2001 00:00:00 +0530 Fri, 16 Jul 2010 13:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46176 Outer shells of cigarette packets were held not excisable under Entry 17(4) of the First Schedule to the Finance Act, 1982 because the matter was governed by a binding Supreme Court precedent on the same question. That precedent controlled the present writ appeals, and the challenge to excisability therefore succeeded. The earlier writ petition had already been allowed and the impugned order quashed on that basis, leaving no scope to depart from the settled legal position. Case-Laws Central Excise Mon, 02 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46176