Exemption for corrugated kraft-paper boxes upheld despite metal stapling or binding cloth used on corners.

Exemption applies to corrugated boxes made wholly of kraft paper even if corners are stapled with metal pins or reinforced by binding cloth; metal stapling and binding cloth affixed over pins are treated as incidental reinforcements necessary for carrying heavy or bulk contents and for export, and do not disqualify the boxes from exemption under the notification.

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