COLLECTOR OF CENTRAL EXCISE, MADRAS ETC. versus M/S. I.T.C. LTD., BIHAR ETC.

COLLECTOR OF CENTRAL EXCISE, MADRAS ETC. versus M/S. I.T.C. LTD., BIHAR ETC.

A printed cigarette packet containing shell and slide covering all sides is to be classified as a 'box' under Tariff Item No.17, and not as 'other packing container'. Exemption Notification No.66/82 does not apply to printed boxes or printed cartons, thus excise duty is rightly levied on printed cigarette packets.

Parties
Appellant: Collector of Central Excise, Madras etc.; Respondent: M/s. I.T.C. Ltd., Bihar etc.
Jurisdiction
India
Judgment Date
06 February 2003
Procedural Posture
Civil Appeal / Final Judgment
Outcome
appeals allowed
Legal Topics
Excise Duty, Tariff Classification, Exemption Notifications
Taxation Central Excise Excise Duty Tariff Classification Exemption Notifications

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Parties

Collector of Central Excise, Madras etc.

Appellant

M/s. I.T.C. Ltd., Bihar etc.

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether cigarette packets are 'boxes' or 'other packing containers' under Tariff Item No.17 of Central Excise Tariff Act, 1985
  2. 2 Applicability of Exemption Notification No.66/82 to printed cigarette packets

Ratio Decidendi

A printed cigarette packet containing shell and slide covering all sides is to be classified as a 'box' under Tariff Item No.17, and not as 'other packing container'. Exemption Notification No.66/82 does not apply to printed boxes or printed cartons, thus excise duty is rightly levied on printed cigarette packets.

Court Disposition

appeals allowed

Orders

  • Impugned order of Tribunal set aside
  • Orders of Assistant Collector of Central Excise restored