https://www.taxtmi.com/caselaws?id=44259 Corrugated board was treated as paperboard for the amended exemption notification because the tariff schedule expressly placed corrugated board within the class of paperboards. On that consistent tariff context, the later notification excluding paperboards from exemption applied to corrugated board as well, so exemption was unavailable. Dictionaries and technical publications did not support a narrower meaning; they instead confirmed that corrugated fibreboard is a form of paperboard. The operative principle is that the same expression in a later exemption notification should be construed consistently with the tariff schedule where that schedule has already classified the product. en-us Wed, 15 Sep 1993 00:00:00 +0530 Tue, 15 Jul 2014 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44259 Corrugated board was treated as paperboard for the amended exemption notification because the tariff schedule expressly placed corrugated board within the class of paperboards. On that consistent tariff context, the later notification excluding paperboards from exemption applied to corrugated board as well, so exemption was unavailable. Dictionaries and technical publications did not support a narrower meaning; they instead confirmed that corrugated fibreboard is a form of paperboard. The operative principle is that the same expression in a later exemption notification should be construed consistently with the tariff schedule where that schedule has already classified the product. Case-Laws Central Excise Wed, 15 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44259