TMI Blog1996 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. This Revenue Appeal is directed against the order-in-appeal No. SKM-1739/89-B-II, dated 23-8-1989 of Collector of Central Excise (Appeals). 1.2. The issue for determination is eligibility or otherwise to exemption under Notification No. 140/86-CX of printed corrugated cartons/boxes manufactured out of corrugated paper and paperboard. 2. Arguing for the Revenue the ld. D.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oxes are made. In support of his contention he cites cases reported in 1995 (7) RLT 165 - C.C. v. Vijaya Packaging Industries and 1996 (85) E.L.T. 62 = 1995 (8) RLT 928 (Tribunal) - Dhruvco Printers (P) Ltd. v. C.C., New Delhi. 4. We have heard both sides. The relevant question which we have to ask ourselves in this case is whether printed cartons are made wholly out of paper or paperboard. We c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondents argued that they corrugate Duplex Board falling under 4805.30 and after corrugation the Duplex Board ceases to fall under 4805.30 and comes under another Chapter heading namely 4808.10" and that There is a lot of weight in the argument of the assessee." He, however, holds against them on the ground that corrugation amounts to manufacture for which a separate Classification List sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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