TMI Blog1994 (3) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Shri B.K. Singh, SDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. Since common questions are involved, a common order is being passed. 2. Question involved in these cases is whether the printed paper board articles described as follows :- (i) Outer shells only (ii) Outer shells alongwith slides (iii) Hinge-lids cut out and inner frames, are printed cartons wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts, he submits that hinge lids cut out and inner frames cannot also be made liable to duty in terms of the said tariff entry read with the said notification. 5. In order to understand and appreciate the issue and ratio of decisions before the two High Courts on which vehement argument has been advanced by the learned SDR for the Revenue we reproduce below the relevant extracts from the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/83 Mr. Lokur says that the matter is covered by the decision of this Court in ITC v. Union of India. C.W. No. 2925/82, decided on 18th February, 1993 and Zupiter Printery v. Union of India C.W. 1490/82 decided on 7th March, 1991. Accordingly, the writ petition is allowed in terms of the aforesaid decisions and impugned order is quashed. CM and Writ Petition stand disposed of. Sd/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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