https://www.taxtmi.com/caselaws?id=83065 Printed cartons made from the disputed mill board were not eligible for exemption under Notification No. 279/82-C.E. because the sample was found to have distinct smooth and rough surfaces, be easily separable into two layers, and contain colouring matter. On that material, the board could not be treated as homogeneous mill board wholly made of mill board, as required by the notification. The claimant bore the burden of proving strict compliance with the exemption conditions, and the test reports did not satisfy that burden. The exemption was therefore denied and the duty demand was sustained. en-us Mon, 14 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83065 Printed cartons made from the disputed mill board were not eligible for exemption under Notification No. 279/82-C.E. because the sample was found to have distinct smooth and rough surfaces, be easily separable into two layers, and contain colouring matter. On that material, the board could not be treated as homogeneous mill board wholly made of mill board, as required by the notification. The claimant bore the burden of proving strict compliance with the exemption conditions, and the test reports did not satisfy that burden. The exemption was therefore denied and the duty demand was sustained. Case-Laws Central Excise Mon, 14 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83065