https://www.taxtmi.com/caselaws?id=48748 Printed paperboard outer shells, slides, sleeves and H.L. blanks acquire excisable character where cutting and further processing give them a distinct name, identity and marketability in the cigarette-packaging trade. Where they do not meet the description of boxes, cartons or packing containers under the specific packing-container tariff entry, classification lies under the residuary tariff entry. Exemption under Notification No. 104/82 is unavailable because these articles are packaging products rather than products of the printing industry specified in its annexure. Notification No. 66/82 becomes relevant only if classification under the packing-container entry is assumed. 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 paperboard outer shells, slides, sleeves and H.L. blanks acquire excisable character where cutting and further processing give them a distinct name, identity and marketability in the cigarette-packaging trade. Where they do not meet the description of boxes, cartons or packing containers under the specific packing-container tariff entry, classification lies under the residuary tariff entry. Exemption under Notification No. 104/82 is unavailable because these articles are packaging products rather than products of the printing industry specified in its annexure. Notification No. 66/82 becomes relevant only if classification under the packing-container entry is assumed. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48748