2000 (8) TMI 136

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....y the department questions the finding of the Commissioner (Appeals) that the cartons manufactured by the respondent to this appeal were made out of corrugated paper falling under Heading 48.08 of the Tariff and hence entitled to exemption, under Notification 59/88. The notification exempts from duty printed cartons, boxes, containers and goods made out of paper or paperboards falling in any of th....

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.... it is printed". 3. The advocate for the respondent relies on the decisions of this Tribunal in Collector v. Vijaya Packaging Industries - 2000 (118) E.L.T. 160 (T) = 1995 (7) RLT 165 which has been followed in Dhruvco Printers (P) Ltd. v. CCE - 1996 (85) E.L.T. 62 and CCE v. Vijay Flexible Containers (P) Ltd. - 1996 (87) E.L.T. 744. The ratio of these decision is that what is to be seen in givin....

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....e first manufactured and thereafter subject to printing. Invariably he says the process that is undertaken is the reverse of this. The board which generally consists of one layer of coated paper is first made and then printed. Thereafter the printed board is trimmed, cut into necessary shapes and glued or stapled into a box or carton. Strictly speaking as soon as the board is printed what emerges ....