TaxTMI 
TaxTMI 
1993 (9) TMI 131
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....tification No. 135/67, dated July 3, 1967. 2.On September 8, 1967, the Government of India issued another Exemption Notification with respect to paper - being Notification No. 208/87 - which reads as follows : "In exercise of the powers conferred by sub-rule (I) of the rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the first 1000 metric tonnes of paper, all sorts, falling under Item No. 17 of the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944) (other than strawboard, millboard, newsprint, tissues including cigarette tissue, glassine paper and grease-proof paper) cleared by any manufacturer for home consumption during any financial year, from seventy-five per cent of the duty of exc....
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....ess is ordinarily carried on with the aid of power : Cigarette tissue (1) Re. 1.00 per kg. (2) Blotting, toilet, target, tissue other than cigarette tissue, teleprinter, typewriting, manifold, bank, bond, art paper, chrome paper, tubsized paper, cheque paper, stamp paper, cartridge paper, parchment and coated board (including art board, chrome board and board for playing cards) Re. 0.50 per kg. (3) Printing and writing paper, packing and wrapping paper, strawboard and pulpboard, including grey board, corrugated board, duplex board, duplex and triplex boards, other sorts Re. 0.35 per kg. (4) All other kinds of paper and paper board, not otherwise speci....
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....both the Assistant Collector and the Appellate Collector rejected his contention. The Government too did not agree with him. 6. The only question before us is whether corrugated board is included within the expression "paperboard" occurring in Notification No. 225/67. (We are not concerned with the question whether corrugated boards were excluded from the benefit of Notification No. 208/67 - that not being the stand of the Respondents.) Though the said expression is not defined in either notification, a look at the Tariff Item No. 17 itself shows that corrugated board is paperboard. The Tariff Item starts with the words "paper, all sorts (including pasteboard, millboard, strawboard and cardboard)...". Then it goes on to specify several k....
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....unable to see how the said definition helps the appellant. In fact, it supports the respondents' case. 9.Learned counsel then referred to the Dictionary of Paper, IInd Edition, 1951, published by the American Paper and Pulp Association, New York. According to this dictionary also, paperboard is a general term descriptive of a sheet made of fibrous material and includes paper with such material as corrugating material, light weight chip etc. Reliance is also placed upon the Indian Standard Glossary of Terms relating to Paper and Pulp-based Packaging Materials (IS 4261 : 1967). According to this publication "corrugated Fibreboard" is described as Board consisting of one or more sheets of fluted paper stuck to a flat sheet of paper or board....