1997 (12) TMI 115

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....1995 - -<br>Central Excise<br>Paper<br>J.S. Verma, CJI, B.N. Kirpal and V.N. Khare, JJ. [Order]. - We have heard learned Counsel for the appellant-assessee and the learned Additional Solicitor Genera....

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....nt of printing on the said items being not merely incidental to their primary use. We hold that on account of the primary use of the articles in question being in connection with the packaging of ciga....