1989 (2) TMI 277

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..... l, Advocate, for the Respondents. [Order per: I.J. Rao, Member (T)]. -These two appeals emanating from a common order impugned before us were heard together and are being disposed of by this common order. 2. The question to be decided is whether danglers and dummies produced by the respondents are liable to duty under Item 17 or 68 of the Central Excise Tariff. The Assistant Collector held tha .....

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..... that they cannot be called dummies as ISI 4661-1986 defines them and the definition does not cover the goods. He reiterated that these are only flattened cartons and submitted that the end-use of the same is not relevant. According to him they have all the characteristics of the cartons, their size is correct to be considered as carton and, therefore, they are correctly classifiable under TI 17(3 .....

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..... f both sides. We examined the dummy of red and white. On each side appears the inscription "red and white" "10 cigarettes", the front it carries statutory warning and name, trade mark etc., just like an ordinary pack of cigarettes. The article is made up to look like a much enlarged cigarette pack. At the top there are holes on the sides through which a string passes. It was explained to us that t .....

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