1987 (8) TMI 225

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..... . - The question for decision in this appeal is liability of the appellants to duty in respect of goods -printed cartons and boxes falling under Tl 68 and exempt under Notification No. 122/75-C.E. manufactured before introduction of Budget for the year 1982-83 but cleared thereafter when printed cartons and boxes became classifiable under Tl 174 of the erstwhile Central Excise Tariff. The Coll .....

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..... d in the present appeal and that the decision was in favour of the manufacturer. 4. On going through the decision, we find that in a similar situation the Tribunal following an earlier decision in Castrol Ltd. Calcutta v. Collector of Central Excise, Patna 1985 (21) E.L.T. 333 (Trib.) held that pre budget stock exempt at the time of manufacture would not attract duty liability even if cleared at .....

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