https://www.taxtmi.com/caselaws?id=48748 Printed outer shells, slides, sleeves and H.L. blanks cut from printed paperboard were treated as excisable goods because the manufacturing process gave them a distinct name, identity and marketability in trade. The order applied the tests of common parlance and marketability, and held that these articles were not covered by the specific packing-container tariff entry; they therefore fell under the residuary tariff item. On exemption, the articles were held outside Notification No. 104/82 because they were not regarded as products of the printing industry within the relevant annexure. The alternative benefit under Notification No. 66/82 was noted only if the specific packing-container tariff entry applied. en-us Fri, 06 Mar 1998 00:00:00 +0530 Fri, 06 Aug 2010 12:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48748 Printed outer shells, slides, sleeves and H.L. blanks cut from printed paperboard were treated as excisable goods because the manufacturing process gave them a distinct name, identity and marketability in trade. The order applied the tests of common parlance and marketability, and held that these articles were not covered by the specific packing-container tariff entry; they therefore fell under the residuary tariff item. On exemption, the articles were held outside Notification No. 104/82 because they were not regarded as products of the printing industry within the relevant annexure. The alternative benefit under Notification No. 66/82 was noted only if the specific packing-container tariff entry applied. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48748