1997 (9) TMI 172

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..... l is about classification of top lid flats and availability of exemption under exemption Notification No. 234/82-C.E., dated 1-11-1982. 2. The facts are that the respondents herein manufacture top lid flats and classified them under Tariff Item 68 and claimed exemption under Notification No. 55/75 as amended by Notification after examining the various facts came to the conclusion that the goods .....

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..... ssue is whether product is a carton or a box fit for classification under Tariff Item 17(3) or is it classifiable under Tariff Item 68. Tariff Entry 17(3) reads : bags, carton bags and other packing containers including flattened or folded parts and flattened and folded carton whether or not printed and whether in assembly or unassembled condition. Here the item is top lid flats. It is used as .....

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