9911796707
TMI Blog1995 (5) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... nts herein holding them to be containers other than boxes. There is no dispute on the classification of the item which is covered under Tariff Item 17(3) of the Schedule to the erstwhile Central Excise Tariff. 2. The brief facts of the case are that the respondents who are manufacturers of card board printed boxes and corrugated board, etc, falling under Item 17(3), filed classification list effective from 22-4-1982 describing the disputed items as under : "Corrugated 5 ply printed card board boxes made out of duty paid kraft paper under T.I. 17(4) effective rate of duty at Nil under Notification No. 144/82, dated 22-4-19982". They wanted to clear the product on payment of duty under protest in view of the low ratio of conversion co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bottom and top are open with arrangement for closing by unattached 4 flaps. It is folded at 2 horizontal corners. When the bottom and top are closed with the flaps, the case becomes a container. In common parlance and commercial understanding a box is understood to mean a case or receptacle for holding things. In the instant case, explosives are packed and stored in such card board cases. In the Glossary terms relating to paper and pulp based packing material (IS4267-1967), box has been described as a "rigid container having closed faces used mainly as an exterior container for transportation. It can also be set up box, three dimensional and rigid in construction having a base and a lid and delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tacle which can be used for storage and transportation of articles (emphasis supplied). (The Supreme Court held that the item in dispute before it viz. egg trays being receptacles which are not covered or enclosed cannot be regarded as containers, while the card board cases which are the subject matter of the present appeal are receptacles which can be closed with unattached 4 flaps).
6. In the light of the above discussion, we hold that the corrugated 5 ply printed card board boxes made out of duty paid kraft paper are printed card board boxes and hence excluded from the benefit of Notification 66/82 by virtue of the Proviso thereto. Accordingly, the impugned order is set aside and the appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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