https://www.taxtmi.com/caselaws?id=85163 Printed cartons made from 3-ply corrugated board qualified for exemption under Notification No. 59/88 because the decisive factor was whether the cartons were made from paper or paperboard falling within the specified tariff description, and the use of duplex board in the manufacturing process did not by itself defeat the exemption. The corrugated board was also held classifiable under Heading 48.08, as the HSN Explanatory Notes recognise corrugated paper and paperboard constructed with corrugated and flat layers, including heavier boards built up with successive plies. The relevant inquiry was the classification of the immediate parent raw material of the cartons, and the exemption claim was accepted. en-us Mon, 08 May 1995 00:00:00 +0530 Wed, 03 Aug 2011 11:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85163 Printed cartons made from 3-ply corrugated board qualified for exemption under Notification No. 59/88 because the decisive factor was whether the cartons were made from paper or paperboard falling within the specified tariff description, and the use of duplex board in the manufacturing process did not by itself defeat the exemption. The corrugated board was also held classifiable under Heading 48.08, as the HSN Explanatory Notes recognise corrugated paper and paperboard constructed with corrugated and flat layers, including heavier boards built up with successive plies. The relevant inquiry was the classification of the immediate parent raw material of the cartons, and the exemption claim was accepted. Case-Laws Central Excise Mon, 08 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85163