1998 (6) TMI 218

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..... for the Respondent. [Order per : V.K. Agarwal, Member (T)]. The issue involved in the present appeal is whether the benefit of Notification No. 59/88, dated 1-3-1988 is available to the printed cartons. 2. Shri Sridharan, learned Advocate, submits that the appellants purchased corrugated board as well as duplex board and the duplex board is laminated with the corrugated board purchased .....

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..... n the manufacture of corrugated board will not make the notification inapplicable. 3. Shri H.K. Jain, learned DR reiterates the findings given in the impugned order by the Collector (Appeals). 4. After hearing both the sides, we observe that the issue involved is covered by the decision in the case of Dhruvco Printers (P) Ltd., referred to above. The Tribunal in that case also relied upon the .....

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