https://www.taxtmi.com/caselaws?id=85585 For classification of printed corrugated cartons and boxes, the decisive factor is the material from which the finished goods are directly made, not the classification of the parent raw material used to create the intermediate corrugated board. Where duplex board is first corrugated and then used to produce printed cartons, the finished cartons answer the description of printed cartons made wholly out of paper or paperboard and fall under Heading 4818.12. On that basis, exemption under Notification No. 140/86-CX cannot be denied merely because the parent material had a different classification, and the Revenue's contrary view was rejected. en-us Tue, 10 Sep 1996 00:00:00 +0530 Fri, 05 Aug 2011 18:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85585 For classification of printed corrugated cartons and boxes, the decisive factor is the material from which the finished goods are directly made, not the classification of the parent raw material used to create the intermediate corrugated board. Where duplex board is first corrugated and then used to produce printed cartons, the finished cartons answer the description of printed cartons made wholly out of paper or paperboard and fall under Heading 4818.12. On that basis, exemption under Notification No. 140/86-CX cannot be denied merely because the parent material had a different classification, and the Revenue's contrary view was rejected. Case-Laws Central Excise Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85585