https://www.taxtmi.com/caselaws?id=252171 Amended exemption notifications for cartons, boxes and cases of corrugated paper or paperboard were treated as controlling the scope of concessional benefit, and the Board's clarification on classification did not override that amendment. On a prima facie view, the clarification did not justify full waiver of pre-deposit for duty, interest and penalty on corrugated boxes cleared with duplex sheets on the outer surface. Full waiver was declined, but deposit of Rs. 1,00,000 for each unit was directed, with waiver of the balance and stay of recovery pending appeal. en-us Wed, 21 May 2014 00:00:00 +0530 Sat, 10 Jan 2015 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252171 Amended exemption notifications for cartons, boxes and cases of corrugated paper or paperboard were treated as controlling the scope of concessional benefit, and the Board's clarification on classification did not override that amendment. On a prima facie view, the clarification did not justify full waiver of pre-deposit for duty, interest and penalty on corrugated boxes cleared with duplex sheets on the outer surface. Full waiver was declined, but deposit of Rs. 1,00,000 for each unit was directed, with waiver of the balance and stay of recovery pending appeal. Case-Laws Central Excise Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252171