Summarize the following court judgment. ivil Appeal Nos. 160 63 of 1990. From the Order dated 25.9.89 of the Customs Excise and Gold (Control) Appellate Tribunal	 New Delhi in Appeal No. E/1883/85 C	 E/2031/85 C	 E/ 1468/88 C and E/ 1986/88 C (Order No. 543 546 of 1989 C). M.L. Lahoty	 Mrs. Meeta Sharma and P.S. Jha (NP) for the Appellant. M. Chander Sekaran	 Additional Solicitor General (N.P.). M. Gouri Shanker Murthy	 G. Venkatesh Rao and P. Parameshwaran for the Respondent. The Judgment of the Court was delivered by 320 S.C. AGRAWAL	 J. These appeals raise for consideration the question as to whether egg trays and other similar products manufactured by the appellant can be regarded as 'Containers ' under the relevant entries in the Central Excise Tariff. Till February 28	 1986 the excise tariff was contained in the First Schedule to the (hereinafter referred to as 'the old Tariff ') and with effect from March 1	 1986	 the excise tariff is contained in the Schedule to the (hereinafter referred to as 'the new Tariff). The relevant entry in the old Tariff was Item 17. During the period March 1	 1982 to February	 1983	 the said Item 17 read thus: "Paper and paper board	 all sorts (including paste board	 mill board	 straw board	 cardboard and corrugated board) and articles thereof specified below	 in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power (1) Uncoated and coated printing and writing paper (other than poster paper) (2) Paper board and all other kinds of paper (including paper or paper boards which have been subjected to various treatments such as coating	 impregnating	 corrugation	 creping and design printing)	 not elsewhere specified. (a) All sorts of paper commonly known as Kraft paper	 including paper and paper board of the type known as Kraft liner or corrugating medium	 of a substance equal to or exceedings 65 gram per square metre in each case. (b) Others. (3) Carbon and other copying papers (including duplicator stencils) and transfer papers	 whether or not cut to size and whether or not put up in boxes. (4) Boxes	 cartons	 bags and other packing containers (including flattened or folded cartons	 whether or not printed and whether in cartons)	 whether or not printed and whether in assembled or unassembled conditions." 321 Item 68 of the old Tariff was in the nature of residuary entry. By notification No. 66/82 CE dated February 28	 1982	 the Central Government	 in exercise of the powers conferred by sub rule (1) of rule 8 of the Central Excise Rules	 1944	 exempted articles of paper or paper board falling under sub item (4) of item 17 of the old Tariff from the whole of the duty of excise leviable thereon. The said exemption was	 however	 not applicable to printed boxes and printed cartons (including flattened or folded printed boxes and flattened or folded printed cartons) whether in assembled or unassembled condition. With effect from March 1	 1983	 Item 17 was substituted and during the period March 1	 1983 to February 28	 1986	 it read as under: c "Paper and Paper board	 all sorts (including pasteboard	 mill board	 strawboard	 cardboard and corrugated board)	 and articles thereof specified below	 in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power (1) Paper board and all other kinds of paper (including paper or paper boards which have been subjected to various treatments such as coating	 impregnating	 corrugation	 creping and design printing)	 not elsewhere specified. (2) Carbon and other copying papers (including duplicator stencils) and transfer papers	 whether or not put up in boxes. (3) Boxes	 cartons	 bags and 'Other packing containers (including flattened or folded boxes and flattened or folded cartons)	 whether or not printed and whether in assembled or unassembled conditions. " In the new Tariff	 the relevant entry under Heading 48.18 in Chapter 48 is as follows: G "48.18 OTHER ARTICLES OF PAPER PULP	 PAPER. PAPERBOARD	 CELLULOSE WADDING OR WEES OF CELLULOSE FIBRES: Cartons	 boxes	 containers and cases (including flattened or folded boxes and flattened or folded cartons)	 whether in assembled or unassembled condition: 322 4818.11 Intended for packing of match sticks 4818.12 Printed cartons	 boxes	 containers and cases	 made wholly out of paper or paper board of heading No. or sub heading No. 48.04	 4805.11	 4806.19	 4807.91	 4807.92	 48.08 or 4811.10	 as the case may be 4818.13 Other printed cartons	 boxes and cases 4818.19 Other" 4818.20 Toilet tissues	 handkerchiefs and cleansing tissues of paper 4818.90 Other." On products falling under sub Heading 4818.19	 the excise duty was nill whereas on products falling under sub Heading 4818.90	 the excise duty was payable at the rate of 12%. M/s. G. Claridge & Company Ltd. the appellant herein manufactures (i) egg filler flats	 (ii) egg cartons	 (iii) tube light packing trays	 (iv) duck egg trays and (v) apple trays. It filed a classification list for the above goods effective from April 1	 1981 classifying the products under Item 68 of the old Tariff and it was paying duty at the prevailing rate under Item 68. After the introduction of the revised Item 17 with effect from February 28	 1982/March 1	 1982	 the said appellant filed a revised classification list effective from March 1	 1982 for the aforesaid five products seeking classification under Item 17(4) and claiming full exemption from central excise duty under notification dated February 28	 1982. This classification list was approved by the Assistant Collector of Central Excise	 Pune Division on March 11	 1982	 but on re examination Department felt that the said products did not merit classification under Item 17(4) but under Item 68 of the old Tariff and a show cause notice dated May 4	 1984 was issued. After considering the reply of the appellant to the said show cause notice	 the Assistant Collector of Central Excise	 Pune Division passed an order dated January 28	 1985 whereby he held that 'egg trays ' manufactured by the appellant were correctly classifiable under Item 68 of the old Tariff and not under Item 17(4) and the appellant was required to pay central excise duty at the appropriate rate leviable on all types of egg trays manufactured and cleared from its unit during the period of six months prior to the notice dated May 4	 1984. The Assistant Collector was of the view that the articles manufactured by the appellant were articles manufactured directly from the pulp and were	 therefore	 classifiable as 'articles of pulp ' under Item 68. The said order of the Assistant Collector was reversed in appeal by the Collector of Central Excise 323 (Appeals) by his order dated April 30	 1985 on the view that the products manufactured by the appellant were made out of waste paper and they were classifiable under Item 17(4) as 'articles of paper and paper board '. Feeling aggrieved by the said order of the Collector (Appeals)	 the Department filed appeals Nos. E/1883/85 C and E/2031/85 C before the Customs	 Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as 'the Appellate Tribunal '). After the introduction of the new Tariff with effect from March 1	 1986	 the appellants filed a classification list classifying their products as 'containers ' falling under sub heading 4818.19 of the new Tariff and since no duty was payable under the said sub heading	 the appellants claimed exemption from payment of excise duty on their products. The said classification list was approved provisionally but subsequently the Assistant Collector	 Central Excise issued a show cause notice dated October 16	 1986 proposing to classify the goods under sub heading 4818.90 chargeable to duty @ 12% ad valorem. After considering the reply to the said show cause notice	 the Asstt. Collector	 Central Excise	 by his orders dated April 15	 1987 and July 1	 1987 held that the products manufactured by the appellant were not 'containers ' but were 'articles of pulp ' falling under sub heading 4818.90. The said orders were set aside by the Collector of Central Excise (Appeals) by his orders dated March 22	 t988 and June 6	 1988. The Collector (Appeals) held that the products manufactured by the appellant were 'packing containers ' and classifiable under sub heading orders of the Collector (Appeals)	 4818.19. Feeling aggrieved by the Department filed appeals before the Appellate Tribunal which were registered as Appeals Nos. E/1468/88 C and E/1986/88 C. All the above four appeals were disposed by the Appellate Tribunal by a common order whereby the said appeals were allowed. The Appellate Tribunal held that the products manufactured by the appellant cannot come within the sub classification below containers and were not classifiable under sub heading 4818.19 but were classifiable under sub head ing 4818.90 of the new Tariff and similarly they were not classifiable under item 17(4) or 17(3) of the old Tariff. The Appellate Tribunal was also of the view that the products manufactured by the appellant are articles of paper because starting raw materials is waste paper. The Appellate Tribunal has held that the duty demanded by the Assistant Collector for six months prior to the issue of show cause notice dated May 4	 1984	 i.e.	 from November 4	 1983 is legally sustainable and with regard to recovery of the duty for the earlier period from March 1	 1982 by invoking the proviso to Section 11 A(l) of the 	 the Appellate Tribunal remanded the matter to the Collector (Appeals) for considering the said question. 324 The question which arises for consideration in these appeals is whether the egg trays and other similar products manufactured by the appellants are 'containers ' falling under Item 17(4) of 17(3) of the old Tariff and sub heading 4818.19 of the new Tariff. The learned counsel for the appellant has urged that the products manufactured by it are 'containers ' and in support of this submission the learned counsel has invited our attention to the meaning of the term 'container ' as contained in the Dictionaries and the Indian Standard Glossary of Terms relating to paper or paper board	 packaging materials	 Glossary of Packaging Terms (USA) and Glossary of Packaging Terms (Australia). The submission of the learned counsel is that a 'container ' is a receptacle which holds	 restrains or encloses the item to be stored or transported and that the egg tray and other similar products manufactured by the appellant are 'containers ' because they are receptacles for holding	 storing and transporting the things kept in them. It has been urged that a 'tray ' is a shallow lidless container and merely because an egg tray is described as a tray does not mean that it is not a 'container '. It is contended that egg trays are so designed as to protect the eggs from breakage and that egg trays provide the best mode for storage and transport of eggs. The learned counsel has submitted that the Appellate Tribunal was in error in proceeding on the basis that egg tray and other similar products manufactured by the appellant cannot be regarded as 'containers ' because when a single egg tray is reversed or turned upside down or tilted sideways vertically at 90% angle	 the contents would fall down. The submission of the learned counsel is that it is not required that a container should be closed from all sides and that a container can also be open. The expression 'container ' has been thus defined in the dictionaries and Glossaries of Packaging Terms: "Container: One that contains; a receptacle or flexible covering for shipment of goods. (Abstract from Webster 's New Collegiate Dictionary	 1975) "Container: that which contains that in which goods are enclosed for transport. (Abstract from Chambers ' 20th Century Dictionary) "Containers Any receptacle which holds	 restrains or 325 encloses any article or commodity or articles or commodities to be stored or transported. (Abstract from Indian Standard Glossary of Terms: 1.8. 4261 1967) "Container. (1) In general	 any receptacle or enclosure used in packaging and shipping. (2) Relatively large	 reusable enclosures to be filled with smaller packages and discrete objects	 to consolidate shipments and allow transport on railway flat cars	 flatbed trailers	 aircraft	 in ships ' holds or as deckloads	 etc. (See CARGO TRANSPORTER; CONTAINERIZATION). (3) Any receptacle for holding a product." [Abstract from Glossary of Packaging Terms (USA)] "Container. A large box for intermodal transport	 containing many smaller boxes of different shapes and sizes as well as individual articles. [Abstract from Glossary of Packaging Terms (Australia)] The above definitions would show that the expression 'container ' is used in three different senses: in a broad sense	 it means a receptacle which contains; in a narrower sense	 it means a receptacle in which articles are covered or enclosed and transported; and in a more limited sense	 it means enclosure used in shipping or railway for transport of goods. If used in a broad sense	 'container ' would include a tray because it is a receptacle which contains articles and	 therefore	 an egg tray would be a 'container '. But an egg tray would not be a 'container ' in a narrower sense because articles placed in it are not covered or enclosed and they cannot be transported as such. It is	therefore	 necessary to ascertain whether the expression 'container ' in Item 17 of the old Tariff and Heading 48.18 of the new Tariff has been used in the broad sense to include all receptacles or in a narrower sense to mean those receptacles in which the articles are covered or enclosed and transported. For this purpose	 the context in which the word 'container ' has been used in these entries has to be examined. In Item 17 of the old Tariff	 the word 'containers ' is preceded by the words 'boxes	 cartons	 bags and other packing ' and in Heading 48.18 of the new Tariff	 the word 'containers ' is preceded by the words cartons	 boxes ' and is followed by the words 'and cases '. It is a well accepted canon of statutory construction that when two or more words which are susceptible of analogous meaning are coupled together they 326 are understood to be used in their cognate sense. It is based on the principle that words take as it were their colour from each other	 that is	 the more general is restricted to a sense analogous to a less general. [See: Dr. Davendra M Surti vs State of Gujarat	 ; at p. 240]. Considering the expression 'containers ' in the context in which it is used in the relevant tariff items	 we are of the opinion that the said expression has to be construed to mean 'packing containers ' which are analogous to boxes and cartons	 that is	 an enclosed receptacle which can be used for storage and transportation of articles. Egg trays being receptacles which are not covered or enclosed cannot be used for transportation of articles and	 therefore	 they cannot be regarded as 'containers ' under the abovementioned entries in the Excise Tariff. According to the New Encyclopaedia Britannica	 the practice followed in the various countries for the packaging of eggs for transport is as follows: "Packaging. For retail use in the United States	 eggs are repackaged in dozen and half dozen paperboard cartons. In some other countries they are packed with straw or excelsior in long wooden boxes. In many parts of the world	 they are marketed in baskets or boxes and the individual eggs are sold by weight. Several European countries stamp each egg with a date and number to meet the import restrictions of other nations." [p. 444	 Vol. 6	 1974 edition] The Glossary of Packaging Terms (USA) also shows that moulded pulp egg trays are put in a standard case which indicates that the egg trays containing the eggs are put in a case for the purpose of transport. In other words	 the case in which the egg trays are put are `containers ' and not the 'egg tray ' itself. For the reasons aforesaid	 we are of the opinion that the Appellate Tribunal was right in taking the view that the egg trays and other similar products manufactured by the appellant cannot be regarded as `containers ' under the relevant items of the Excise Tariff. The appeals	 therefore	 fail and are accordingly dismissed. There will be no orders as to costs. R. P. Appeals dismissed.

The appellant was a manufacturer of egg trays and other similar items. Before the introduction of (new Tariff) effective from 1.3.1986	 Central Excise and Salt Act	 1944 (old Tariff) was applicable to the relevant products. The appellant	 classifying its product under Item 68 of the old Tariff	 was paying duty accordingly. By Notification dated February 28	 1982	 issued under Rule 8(1) of the Central Excise Rules	 1944	 the Central Government exempted articles of paper and paper board falling under Item 17(4) of the old Tariff. The appellant filed a revised classification list for its products seeking classification under item 17(4). The Asstt. Collector	 Central Excise held the products classifiable as 'articles of pulp ' under Item 68 of the old Tariff	 and the appellant was required to pay excise duty accordingly. On appeal	 the Collector (Appeals) reversed the order of the Asstt. Collector	 and held that the products were made out of waste paper and were classifiable under Item 17(4) as 'articles of paper and paper board '. The Revenue filed appeals before the Customs	 Excise and Gold (Control) Appellate Tribunal. On introduction of the new Tariff	 the appellant classified the relevant products as 'containers ' under sub heading 4818.19 and claimed exemption. The Asstt. Collector held that the products were not 'containers ' but were 'articles of pulp ' falling under sub heading 4819.90 and accordingly chargeable to duty. Setting aside the order in 318 appeal	 the Collector held that the products were 'packing containers ' and classifiable under sub heading 4818.19. The Revenue appealed before the Appellate Tribunal	 which allowed all the appeals by a common judgment	 but remanded the matter to the Collector (Appeals) with regard to the recovery for a certain period. In the assessee 's appeal to this Court it was contended that the `egg trays ' manufactured by the appellant were 'containers ' under Item 17 and Heading 48.18 of the respective Tariffs; that merely because the egg tray was described as a tray does not mean that it was not a container; and that it was not required that a container should be closed from all sides. On the question whether: egg trays and other similar products manufactured by the appellant are 'containers ' falling under Item No. 17(4) or 17(3) of the First Schedule to the and Heading 48.18 of the . Dismissing the appeals	 this Court	 HELD: 1. 1 'Egg trays ' being receptacles which are not covered or enclosed cannot be used for transportation of articles and cannot be regarded as 'containers ' under Item 17 of the First Schedule to Central Excise and Salt Act	 1944 and Heading 48.18 of the Schedule to . [326B] 1.2 Moulded pulp egg trays containing the eggs are put in a standard case for the purpose of transport. The case in which the egg trays are put	 are 'containers ' and not the 'egg trays ' itself. [326E F] 1.3 The expression 'container ' is used in three different senses: in a broad sense	 it means a receptacle which contains; in a narrower sense	 it means a receptacle in which articles are covered or enclosed and transported; and in a more limited sense	 it means enclosures used in shipping or railway for transport of goods. If used in a broad sense	 `container ' would include a tray because it is a receptacle which contains articles and	 therefore	 an egg tray would be a 'container '. But an egg tray would not be a 'container ' in a narrower sense because articles placed in it are not covered or enclosed and they cannot be transported as such. [325D F] 319 1.4 In item 17 of the First Schedule to the word 'containers ' is preceded by the words 'boxes	 cartons	 bags and other packing ' and in Heading 48.18 of the Schedule to 	 the word 'containers ' is preceded by the words 'cartons	 boxes ' and is followed by the words 'and cases '. Considering the expression 'containers ' in the context in which it is used in the relevant tariff items	 the said expression has to be construed to mean 'packing containers ' which are analogous to boxes and cartons	 that is	 an enclosed receptacle which can be used for storage and transportation of articles. [325G	 326A B] Webster 's New Collegiate Dictionary	 1975 Chambers ' 20th Century Dictionary Indian Standard Glossary of Terms Glossary of Packaging Terms (USA) Glossary of Packaging Terms (Australia) New Encyclopedia Britannica	 referred to. 2. It is a well accepted canon of statutory construction that when two or more words which are susceptible of analogous meaning are coupled together they are understood to be used in their cognate sense. It is based on the principle that words take as it were their colour from each other	 that is	 more general is restricted to a sense analogous to a less general. [325G H	 326A) Dr. Devendra M. Surti vs State of Gujarat	 ; 	 relied on.