https://www.taxtmi.com/caselaws?id=48726 Printed cartons do not qualify as products of the printing industry merely because they bear printing; they remain goods of the packaging industry, so the claimed exemption under Notification No. 55/75-C.E. was unavailable. The reasoning followed the Supreme Court's ruling in Rollatainers Ltd. and the appellants' own description of the goods as printed cartons reinforced that conclusion. The question whether a notice issued under Rule 10 for recovery of an erroneous refund was valid had not been finally settled by the referring Bench, because only one Member had addressed it and the issue therefore required determination by the appropriate Bench. en-us Wed, 23 Nov 1994 00:00:00 +0530 Thu, 16 Nov 2023 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48726 Printed cartons do not qualify as products of the printing industry merely because they bear printing; they remain goods of the packaging industry, so the claimed exemption under Notification No. 55/75-C.E. was unavailable. The reasoning followed the Supreme Court's ruling in Rollatainers Ltd. and the appellants' own description of the goods as printed cartons reinforced that conclusion. The question whether a notice issued under Rule 10 for recovery of an erroneous refund was valid had not been finally settled by the referring Bench, because only one Member had addressed it and the issue therefore required determination by the appropriate Bench. Case-Laws Central Excise Wed, 23 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48726