1996 (9) TMI 211

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....Nambirajan, Advocate, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue Appeal is directed against the order-in-appeal No. SKM-1739/89-B-II, dated 23-8-1989 of Collector of Central Excise (Appeals). 1.2. The issue for determination is eligibility or otherwise to exemption under Notification No. 140/86-CX of printed corrugated cartons/boxes manufactured out....

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....e ld. Advocate submits that what is relevant in this case is the material from which the boxes are made. In support of his contention he cites cases reported in 1995 (7) RLT 165 - C.C. v. Vijaya Packaging Industries and 1996 (85) E.L.T. 62 = 1995 (8) RLT 928 (Tribunal) - Dhruvco Printers (P) Ltd. v. C.C., New Delhi. 4. We have heard both sides. The relevant question which we have to ask ou....

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....een from the relevant part of his order as extracted by Collector (Appeals), has recorded that the Respondents "argued that they corrugate Duplex Board falling under 4805.30 and after corrugation the Duplex Board ceases to fall under 4805.30 and comes under another Chapter heading namely 4808.10" and that "There is a lot of weight in the argument of the assessee." He, however, holds against them o....