1995 (5) TMI 176

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....under Notification 59/88 in respect of printed cartons made of corrugated board manufactured by the appellants, herein. The facts, briefly, are that the appellants, herein, manufacture printed cartons and boxes of 3 ply corrugated board falling under Heading 48.08 of Central Excise Tariff Act, 1985. They purchased craft paper and duplex board from the market. The craft paper is converted into corrugated sheet and after that the corrugated sheet is affixed to duplex board on a pasting machine and out of this, the printed cartons are manufactured. The Notification 59/88 exempts printed cartons made wholly out of paper or paper board under Heading numbers or sub-heading numbers 48.04; 4805.11; 4805.19; 4807.91; 4807.92; 4808 and 4811.10 as the....

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....at duplex board itself was classifiable under 48.05 is not material, in such circumstances, as the duplex board has to be necessarily used for making corrugated board, and that further it is this corrugated board, which was classifiable under Heading 48.08 which is specified in the notification. The decision related to the unamended sub-heading 4818.12 which is identically worded as Notification 59/88 and tile Tribunal in that decision was considering the exemption for the articles falling under sub-heading 4818.12 under Notification No. 140/86. The ld. Counsel also referred to the Explanatory Notes to the HSN under Heading 48.08 at pages 675 and 676 which would indicate that corrugated board may consist of a single corrugated layer or may ....