Printed cardboard boxes were held outside Notification No. 66/82 exemption because the proviso excluded such boxes.

Corrugated 5-ply printed cardboard boxes made from duty-paid kraft paper were held to fall within the description of printed cardboard boxes, as they were rectangular packing cases with flaps forming rigid receptacles and were understood in common parlance as boxes or cartons. Because the proviso to Notification No. 66/82 excluded printed boxes, the exemption was unavailable. The goods were therefore not entitled to the notification benefit, and the Revenue succeeded.

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Issues: Whether corrugated 5 ply printed cardboard boxes made out of duty paid kraft paper were printed cardboard boxes excluded from the benefit of Notification No. 66/82.

Analysis: The goods were found to be rectangular packing cases used as exterior containers for explosives, with upper and lower flaps closing the structure into a rigid receptacle. On common parlance and commercial understanding, and having regard to the meaning of containers as packing receptacles analogous to boxes and cartons, the goods answered the description of printed cardboard boxes rather than containers other than boxes. The exemption under Notification No. 66/82 was therefore unavailable because of the proviso excluding printed boxes.

Conclusion: The goods were printed cardboard boxes and were not entitled to exemption under Notification No. 66/82. The appeal succeeded in favour of the Revenue.

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