https://www.taxtmi.com/caselaws?id=52324 Paper or paperboard ice-cream cups made from printed, resin-coated sheets were treated as products compressed together in one or more operations, bringing them within the exclusion clause of Notification No. 20/94-C.E.; the exemption was therefore unavailable. Penalty was held not to be imposable because the dispute arose from a classification and exemption claim, without separate penal conduct. Where the sale price was treated as cum-duty price, assessable value had to be recomputed by deducting the excise duty element, with duty liability recalculated accordingly. en-us Thu, 16 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 11:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52324 Paper or paperboard ice-cream cups made from printed, resin-coated sheets were treated as products compressed together in one or more operations, bringing them within the exclusion clause of Notification No. 20/94-C.E.; the exemption was therefore unavailable. Penalty was held not to be imposable because the dispute arose from a classification and exemption claim, without separate penal conduct. Where the sale price was treated as cum-duty price, assessable value had to be recomputed by deducting the excise duty element, with duty liability recalculated accordingly. Case-Laws Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52324