1987 (8) TMI 225

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....., for the Respondents. [Order per : S.D. Jha, Vice President (J)].  - The question for decision in this appeal is liability of the appellants to duty in respect of goods -printed cartons and boxes falling under Tl 68 and exempt under Notification No. 122/75-C.E. manufactured before introduction of Budget for the year 1982-83 but cleared thereafter when printed cartons and boxes became ....