TMI Blog1995 (5) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 in respect of printed cartons made of corrugated board manufactured by the appellants, herein. The facts, briefly, are that the appellants, herein, manufacture printed cartons and boxes of 3 ply corrugated board falling under Heading 48.08 of Central Excise Tariff Act, 1985. They purchased craft paper and duplex board from the market. The craft paper is converted into corrugated sheet and after that the corrugated sheet is affixed to duplex board on a pasting machine and out of this, the printed cartons are manufactured. The Notification 59/88 exempts printed cartons made wholly out of paper or paper board under Heading numbers or sub-heading numbers 48.04; 4805.11; 4805.19; 4807.91; 4807.92; 4808 and 4811.10 as the case may be of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under 48.05 is not material, in such circumstances, as the duplex board has to be necessarily used for making corrugated board, and that further it is this corrugated board, which was classifiable under Heading 48.08 which is specified in the notification. The decision related to the unamended sub-heading 4818.12 which is identically worded as Notification 59/88 and tile Tribunal in that decision was considering the exemption for the articles falling under sub-heading 4818.12 under Notification No. 140/86. The ld. Counsel also referred to the Explanatory Notes to the HSN under Heading 48.08 at pages 675 and 676 which would indicate that corrugated board may consist of a single corrugated layer or may be combined with flat surfa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal in that case. The fact that such corrugated board as made by the appellants would fall under Heading 48.08 is supported by the HSN Explanatory Notes under Heading 48.08 and the Notes relating to corrugated paper or paper board is as follows : Corrugated paper and paperboard : Corrugated paper and paperboard results from processing the material through grooved rollers with the application of heat and steam. They may consist of a single corrugated layer or may be combined with flat surface sheets on one side (single faced) or both sides (double faced). Heavier boards may be built up with successive plies of corrugated paper or paperboard with alternate flat surface layers. The most common use of corrugated paper and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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