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1995 (5) TMI 176 - AT - Central ExciseExtract: ....... used as protective packing material. The determining factor is clearly not as to how the corrugated board under Heading 48.08 is made of, but as to how printed carton is produced. This has been, further, settled by the Tribunal decision cited supra. In these circumstances, we find a lot of substance in the appeals, which are, accordingly, allowed.
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