9911796707
TMI Blog1995 (5) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... alasundaram, Member (J)]. This is an appeal filed by the Revenue against the order of the Collector of Central Excise (Appeals), Calcutta extending the benefit of Notification 66/82, dated 28-2-1982 to corrugated printed cardboard containers made out of kraft paper in combination with unbleached duplex board manufactured by the respondents herein holding them to be containers other than boxe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Superintendent of Central Excise, Dhanbad informed the assessees that the excise duty was payable at the concessional rate applicable in terms of Notification No. 67/82 dated 7-4-1982. In continuation of the earlier classification list, the assessees filed another classification list effective from 1-3-1982 claiming exemption on the items above-mentioned from whole of duty in terms of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d SDR and perused the records. 4. The Collector (Appeals) has found that the sample obtained from the respondents shows that the card board case is closed on all four sides but the bottom and top are open with arrangement for closing by unattached 4 flaps. It is folded at 2 horizontal corners. When the bottom and top are closed with the flaps, the case becomes a container. In common parlance and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of M/s. G. Claridge Company Ltd. v. CCE, Pune reported in 1991 (52) E.L.T. 341 (SC) = 1991 (33) ECR 433 (SC) wherein it was observed by the Court that the expression container is used in three different senses : In a broad sense, it means a receptacle which contains, in a narrow sense, it means a receptacle in which articles are covered or enclosed and transported; and in a more limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch can be used for storage and transportation of articles (emphasis supplied). (The Supreme Court held that the item in dispute before it viz. egg trays being receptacles which are not covered or enclosed cannot be regarded as containers, while the card board cases which are the subject matter of the present appeal are receptacles which can be closed with unattached 4 flaps). 6. In the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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