9911796707
TMI Blog1993 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... the directive bearing reference No. OC. 330/86 dated 25-2-1986 issued by the second respondent herein and issue a writ of Certiorari or direction in the nature of a writ quashing the said directive so far as it relates to classifying cigarette packets and or outer shells and inner slides under sub-heading No. 4318-13 of the Central Excise Tariff Act, 1985." 2. A similar question arose before C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation. It is not in dispute that prior to the introduction of Tariff Item 17(4) by the Finance Bill of 1982, the outer shells and inner slides were classified under Tariff Item 68 and they were exempted from the whole of me duty. Even while considering the process of packing of cigarettes, it is seen that the packet is completed only after cigarettes have been put in it. Cigarettes are put first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and liable to Excise Duty. Hence, there is no difficulty in finding point No. in favour of the petitioner and against the revenue." 3. Though in our case, the tariff item differs, the issue is identical. It cannot be denied that the ratio laid down in the said judgment of K.M. Natarajan, J. on all fours is applicable to the issue raised in this writ petition. However, Mr. K. Jayachandran, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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