1984 (2) TMI 310

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..... Bench, Camp Meerut the short question which arises for consideration is whether corrugated board boxes fall within the category of cardboard boxes and as such were taxable at the rate of two per cent under entry No. 27 of Notification No. ST-II-1363/X dated 5th April, 1961 or were liable to be taxed at the rate of three per cent under the category of unclassified goods. The Tribunal has taken the .....

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..... C 104 held that notwithstanding galvanisation and corrugation the essential character of iron and steel is not changed and plain corrugated sheet made from iron remain iron and steel and fall within the category of hardware. In view of these decisions it is not possible to make any distinction between corrugated cardboard boxes on the one hand and cardboard boxes on the other. In the result I fi .....

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