Bitumenised paper classification allowed exemption for corrugated board despite hessian-laminated construction.

Corrugated board made with a fifth ply of hessian laminated to kraft paper by bitumen was treated as board produced partly out of bitumenised paper for Notification No. 46/71. The decisive point was that the added hessian layer did not take the laminated product outside the expression "bitumenised paper", because a coated paper does not lose its descriptive classification merely due to combination with another material. Trade notices on hessian laminated waterproof paper also supported this reading. The exemption therefore applied to corrugated board falling within Serial No. 3 and clause (b) of the second proviso.

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Issues: Whether corrugated board manufactured with a fifth ply of hessian laminated with kraft paper by bitumen could be treated as being manufactured partly out of bitumenised paper so as to attract the exemption under Notification No. 46/71, as amended.

Analysis: The notification exempted corrugated board falling within the specified description and, for clause (b) of the second proviso, covered board produced partly out of kraft paper and partly out of bitumenised paper. The decisive question was whether the presence of a layer of hessian in the laminated product took the paper outside the expression "bitumenised paper". The Tribunal held that it did not. The product remained classifiable as bitumenised paper for the purpose of the notification, particularly in light of the earlier view that a coated paper does not cease to answer its descriptive classification merely because another material is used in combination with it. The trade notices also supported the view that hessian laminated waterproof paper was treated as paper of the relevant class.

Conclusion: The corrugated board was covered by Serial No. 3 and clause (b) of the second proviso to Notification No. 46/71, and the exemption was available to the appellants.

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