COLLECTOR CENTRAL EXCISE MADRAS Vs. ITC LIMITED BIHAR

JUDGEMENT

(1.) Question requiring determination in these appeals is - whether 'cigarette packets' would be 'other packing containers' or 'boxes' within the meaning of Tariff Item No. 17 of Central Excise Tariff Act (hereinafter referred to as 'the Act') It is the contention of the Department that cigarette packet is a 'small paper box' and cannot be termed as a 'container' which is relatively a large enclosure. On behalf of the respondent-ITC Limited, which manufactures cigarettes, it is submitted that cigarette packet would be 'other packing container' and not 'paper box'.

(2.) The aforesaid question is required to be decided by considering the relevant part of Tariff Item No. 17 and Exemption Notification No. 66/82-C.E., dated 28-2-1982. Tariff Item No. 17 reads as under :-

(3.) The Exemption Notification dated 28-2-1982 reads thus :-