https://www.taxtmi.com/caselaws?id=89278 Printed cartons made from paper and paperboard under Heading 48.08 were treated as eligible for exemption under Notification No. 59/88. The Tribunal followed its earlier view that the decisive factor was the manner in which the printed carton was produced, rather than the exact constitution of the corrugated board. It also relied on HSN Explanatory Notes stating that corrugated paper and paperboard are commonly used for corrugated containers and protective packing material. On that basis, printed cartons were covered by the exemption notification. en-us Mon, 15 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89278 Printed cartons made from paper and paperboard under Heading 48.08 were treated as eligible for exemption under Notification No. 59/88. The Tribunal followed its earlier view that the decisive factor was the manner in which the printed carton was produced, rather than the exact constitution of the corrugated board. It also relied on HSN Explanatory Notes stating that corrugated paper and paperboard are commonly used for corrugated containers and protective packing material. On that basis, printed cartons were covered by the exemption notification. Case-Laws Central Excise Mon, 15 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89278