https://www.taxtmi.com/caselaws?id=49913 Printed cartons made from corrugated paperboard remained eligible for exemption under Notification No. 59/88 because the relevant factor was the parent paperboard material used to make the cartons, not the later printing process. The Tribunal applied earlier decisions and held that the exemption for printed cartons, boxes and containers made of paper or paperboard falling within the specified tariff headings would be defeated if printing alone denied relief. On that interpretation, cartons manufactured from qualifying paperboard did not lose exemption merely because they were printed after manufacture, and the departmental challenge failed. en-us Thu, 10 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 13:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49913 Printed cartons made from corrugated paperboard remained eligible for exemption under Notification No. 59/88 because the relevant factor was the parent paperboard material used to make the cartons, not the later printing process. The Tribunal applied earlier decisions and held that the exemption for printed cartons, boxes and containers made of paper or paperboard falling within the specified tariff headings would be defeated if printing alone denied relief. On that interpretation, cartons manufactured from qualifying paperboard did not lose exemption merely because they were printed after manufacture, and the departmental challenge failed. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49913