1987 (12) TMI 275

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..... [Order per : D.C. Mandal, Member (T)]. - The facts of the case are that the appellants submitted a classification list No. 1/83 claiming exemption of duty under Notification No. 279/82-C.E., dated 22-11-1982 in respect of printed corrugated board boxes/cartons which were made wholly out of Kraft paper and coated with wax on one side or both sides. Under the above Notification corrugated board b .....

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..... tion of the Notification. He has also argued that the cartons already came into existence before waxing to make it water proof. Shri Shishir Kumar, learned S.D.R. has argued that commercially, waxed printed boxes/cartons are differently known from ordinary printed boxes/cartons. Therefore, the waxed printed corrugated board boxes/cartons are not covered by the Notification No. 279/82-C.E. dated 22 .....

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