I.T.C. LTD. vs COLLECTOR OF CENTRAL EXCISE, BOMBAY

The Supreme Court examined whether specific components of cigarette packets, namely 'slides' and 'slits', constitute excisable goods under the Central Excise Tariff Act, 1985. The appellant, I.T.C. Limited, challenged the classification of these items by the Excise authorities. The central legal issue revolves around the definition of 'excisable goods' and whether these specific packaging parts fall within the taxable ambit of the Act.