1987 (12) TMI 275

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : 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 boxes and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otification. 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 22-11-1982. 3 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X