2001 (4) TMI 107 - HC - Central Excise

Summary

The High Court of Judicature at Madras cited a Supreme Court judgment regarding excisability of cigarette packet outer shells. The Division Bench upheld the decision, distinguishing a contrary Supreme Court judgment. The writ petition was allowed, and the impugned order was quashed. The writ appeals were dismissed in line with the Apex Court's judgment. No costs were awarded.