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TMI Blog1989 (3) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28.2.82 as amended by notification 151/83 dated 13.5.83. The notification reads as follows:- GSR No. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles of paper or paper board falling under sub-item (3) of Item No.17 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon. Provided that no such exemption shall apply to printed boxes and printed cartons (including flattened or folded printed boxes and flattened or folded printed cartons) whether in assembled or unassembled condition." 1.1 The adjudicating authority s finding in the impugned order is that what th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Q of the Central Excise Rules. 2. Learned advocate for the appellants Shri A.K.S. Bedi points out that the case of the appellants herein is identical to the case of Ajay Electricals Ltd. v. CCE Chandigarh [1988 ECR CEGAT Para 13 read with para 4]. He submits that in that case the Tribunal has held in para 13 of the aforesaid citation that the drum or sleeve manufactured by them and held by the adjudicating authority as carton is not a carton at all. The classification of the goods under Item 17(3) as it stood at that time was, therefore, set aside. 2.2. He further submits that even if it is held as a container it would get the benefit of exemption under notification 66/82 which exempts all packing containers other than printed boxes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o longer good law because of a recent judgment of Madras High Court in the case of S.N. Mohideen v. Union of India and Others {1989(39) E.L.T. 376-Mad.]. Para 11 of the said judgment of the Hon ble Madras High Court on which the learned D.R. relies strongly is reproduced below:- 11. In Words and Phrases" Volume I Second edition by John B. Saundens, the definition of the word container is as follows :- The expression container includes a Wrapper (Pharmacy Medicine) Act, 1941 Section 11. Container includes sacks, boxes, pirn and other articles (Prevention of Damages by Pets Act, 1949) Section 28. Container includes any bundle or package and any box, cask or other receptacles whatsoever (Customs and Excise Act, 1952) Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of time limit he reiterates the findings of the lower authority and submits that the appellants did not furnish any classification list and therefore, it is clear that there is a dear suppression of manufacture of the sleeves and drums and consequently removal without payment of duty. 4. We have carefully considered the pleas advanced on both sides. We observe that the judgment cited by the learned advocate for the appellants in the case of Ajay Electrical Industries is of direct application to this case. The process of manufacture and the product under consideration are the same in this case as they were in the case of Ajay Electrical Industries. Ordinarily, therefore, the benefit of this decision of the Tribunal would apply to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows:- (4) Boxes, cartons, bags and other packing containers (including flattened or folded boxes) and flattened or folded cartons, whether or not printed and whether in assembled or unassembled condition. It is, therefore, apparent that the Tariff Item 17(4) makes a distinction between boxes, cartons, bags and other packing container. There can be no doubt that boxes, cartons and bags would also be packing containers. Out of the various types of packing containers of paper and paper board only printed boxes and printed cartons are dutiable if we read notification 66/82 as already set out above. The boxes and cartons have a definite understanding. Carton is a large box as has already been pointed out by the appellants learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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