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    <title>1995 (5) TMI 145 - CEGAT, NEW DELHI</title>
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    <description>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.</description>
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      <title>1995 (5) TMI 145 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84403</link>
      <description>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.</description>
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      <pubDate>Sat, 06 May 1995 00:00:00 +0530</pubDate>
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