Supreme Court · 2003 INSC 69 · Decided 6 February 2003
Collector of Central Excise, Madras ETC. v. M/S. I.T.C. LTD., Bihar ETC.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 69 · [2003] 1 S.C.R. 934
- Case number
- CIVIL APPEAL No. 12043/1994
- Decided
- 6 February 2003
- Bench
- M.B. SHAH, ARUN KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985; Item No.17/Central Excise and Salt Act, 1944; Rule 8(1): Exemption Notification-Cigarette packet-Levy of excise duty­ Exemption from-Held, A cigarette packet containing shell and the slides covering all sides could appropriately be classified as box and not used for transportation and storage of articles-Exemption Notification not attracted- D Hence, excise duty was rightly levied on printed cigarette packets by the Revenue-Central Excise Rules; Rules 71, 72, 74 and 93-Exemption Notification No.66182. Words & Phrases: E 'Container' and 'Box
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