9911796707
TMI Blog1989 (9) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... the bulb sleeves and tube light sleeves manufactured by the respondent for the purpose of packing the electric bulbs and electric tube lights are `printed boxes and cartons' and are subject to excise duty or whether the respondent is entitled to exemption under Notification No. 66/82 dated 28th February, 1982, as amended by Notification No. 151/83 dated 13th May, 1983. The said amended notification reads as follows : "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles of paper or paperboard falling under sub-item (3) of Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinted cartons for bulbs by way of printing on papers (printed and writing) and pasting the printed paper on the corrugated board and thus converting the said corrugated board to printing cartons. According to the revenue, this process of manufacture renders the carton having printing and paper pasting on the surface to make these manufacture in terms of Section 2(f) of the Act and classifiable under Tariff Item 17(3) as aforesaid. According to the revenue, the exemption contained in the Notification No. 66/82 was not applicable as the Notification exempted articles of paper and paperboard falling under Tariff Item No. 17(3) except printing boxes and cartons from the duty. According to the revenue, the respondent manufactured and cleared bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,000/- under Rule 173Q. There was an appeal to the Tribunal. The Tribunal referred to Tariff Item 17 pertaining to paper and paperboard. Sub-item (4) of the said item reads as follows : "4. Boxes, cartons, bags and other packing containers (including flattened or folded boxes) and flattened or folded cartons, whether or not printed and whether in assembled or unassembled condition." Tariff Item 17(4) makes a distinction between boxes, cartons, bags and other packing container. There can be no doubt, according to the Tribunal, that boxes, cartons and bags would also be packing containers. Out of the various types of packing containers of paper and paperboard, according to the Tribunal, only printed boxes and printed cartons are dutiable i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to the notice of the authorities even if they are using that product for their captive consumption. The respondent had their responsibility. In the light of the Tribunal's findings on the question of classification, the appeal of the respondent was allowed with consequential relief. Revenue challenges the same in this appeal. 4. We have perused the order of the Tribunal. It is evident that one of the meanings, according to the Shorter Oxford English Dictionary, Vol. I, which the Tribunal had referred, is that box is `a case of receptacle usually having a lid' and in view of the purpose for which this is used in the transaction, the Tribunal found that drums or sleeves manufactured by the respondent could not be called a `box' or a `carto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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