Printed cartons under Heading 48.08 were treated as exempt, with production method and HSN notes guiding interpretation.

Printed cartons made from paper and paperboard under Heading 48.08 were treated as eligible for exemption under Notification No. 59/88. The Tribunal followed its earlier view that the decisive factor was the manner in which the printed carton was produced, rather than the exact constitution of the corrugated board. It also relied on HSN Explanatory Notes stating that corrugated paper and paperboard are commonly used for corrugated containers and protective packing material. On that basis, printed cartons were covered by the exemption notification.

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Issues: Whether printed cartons made out of paper and paper board falling under Heading 48.08 were entitled to exemption under Notification No. 59/88 dated 1-3-1988.

Analysis: The appeal turned on the applicability of the exemption notification to printed cartons manufactured from paper board falling under Heading 48.08. The Tribunal followed its earlier decision holding that the material consideration is the manner in which the printed carton is produced, and not the exact manner in which the corrugated board itself is constituted. Reliance was also placed on the HSN Explanatory Notes describing corrugated paper and paperboard as material commonly used in the manufacture of corrugated containers and protective packing material.

Conclusion: The printed cartons were covered by the exemption notification and the appeal was allowed.

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