Corrugated Boxes made wholly out of kraft paper with binding cloth pasted on the corners -Exemption available under Notification No. 279/82 - Central Excise - 61/79/85-CX.2

Corrugated Boxes made wholly out of kraft paper with binding cloth pasted on the corners -Exemption available under Notification No. 279/82 Letter No. 61/79/85-CX.2 Dated 21-2-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi It has been represented by the Federation of Corrugated Box Manufacturers of India that corrugated boxes made out of kraft paper with binding cloth pasted on the corners are not allowed to avail exemption under Notification 279 of 1982, dated the 22nd November, 1982 as amended on the ground that binding cloth is also used in the manufacture in addition to kraft paper. 2. The Board has since examined the issue and is of the view that stapling with metal pins is essential for making corrugated Board Boxes. Without stapling boxes cannot be made and used. Similarly, affixing the binding cloth over and above, the metal pins and other corners are essential if the corrugated board boxes are meant to carry heavy objects, bulk contents and for export. Therefore, as long as the boxes are made wholly out of kraft paper, they are entitled for exemption under the Notification No. 279/82, dated 22-11-1982 irrespective of the fact whether they are stapled with metal pins or affixed with binding cloth over and above the metal pins and other corners.