https://www.taxtmi.com/caselaws?id=781622 Corrugated rolls, liners and stiffeners manufactured and cleared along with corrugated boxes were treated as inherent fitments or parts of the boxes for exemption purposes. Because they were produced and supplied through the same commercial and manufacturing process, they fell within the scope of the corrugated boxes entry under Heading 4819 and the relevant exemption notification. The clarification relied on by the assessee supported classifying such fitments with the boxes rather than separately. On that basis, the concessional basic excise duty applied, and the duty demand and penalty were unsustainable. en-us Thu, 23 Oct 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781622 Corrugated rolls, liners and stiffeners manufactured and cleared along with corrugated boxes were treated as inherent fitments or parts of the boxes for exemption purposes. Because they were produced and supplied through the same commercial and manufacturing process, they fell within the scope of the corrugated boxes entry under Heading 4819 and the relevant exemption notification. The clarification relied on by the assessee supported classifying such fitments with the boxes rather than separately. On that basis, the concessional basic excise duty applied, and the duty demand and penalty were unsustainable. Case-Laws Central Excise Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781622