Central Excise notification amendment redefines covered items to printed cartons, boxes and containers, changing exemption wording. Amendment substitutes the opening paragraph of Notification No. 67/82 by replacing the words 'articles of paper or paperboard falling within Chapter 48' with 'printed cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons), whether in assembled or unassembled condition, falling within Chapter 48,' thereby redefining the descriptive scope of goods covered under the notification under powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central Excise notification amendment redefines covered items to printed cartons, boxes and containers, changing exemption wording.
Amendment substitutes the opening paragraph of Notification No. 67/82 by replacing the words "articles of paper or paperboard falling within Chapter 48" with "printed cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons), whether in assembled or unassembled condition, falling within Chapter 48," thereby redefining the descriptive scope of goods covered under the notification under powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944.
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