M/S. WARDEN AND CO.(INDIA) PVT. LTD. vs THE COLLECTOR OF CENTRAL EXCISE.

The Supreme Court addressed the classification of fibre drums under the Central Excise Tariff, specifically evaluating Item No. 17(4) and Item No. 68 of the Central Excise and Salt Act, 1944. The Court held that the fibre drum, predominantly made of paper or paper-board, qualifies for classification under Item No. 17(4) as it is used for packing, despite having non-paper components. The Court overturned the Tribunal's decision, affirming the Collector of Central Excise (Appeals) ruling that the fibre drum is classifiable under Item No. 17(4).