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TMI Blog1996 (4) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal for answer by this Court: "Whether mill board or paper boards are packing material within the meaning of entry 15, Part IV, Schedule II, taxable at 5 per cent or other goods falling in residuary class taxable at 10 per cent?" 2.. The assessee is a manufacturer of paper board and mill board. For the year 1983-84, the assessee claimed that paper board and mill board are packin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: "I have gone through the arguments of the party as well as the notes leading to the earlier clarification dated May 30, 1984. The expert opinion of the Small Industries Service Institute has also been obtained. The Small Industries Service Institute have clarified that mill board is used as raw material for packing purposes apart from card board sheet, etc. They have also clarified in ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en frames and reels; (xii) Paper cones; (xiii) Such other goods as may be notified as containers or packing material." In fact, all the packing material has been specifically mentioned in the entry by name and the mill board does not find mention in the list of the packing material. Though the Commissioner has clarified that the mill board also uses one of the materials for preparing packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try to interpret this packing material in a liberal sense. Though the Commissioner has clarified that it is a material used for packing material, but nevertheless, the Legislature has not stepped in to enumerate it as one of the packing materials. Therefore, the view taken by the Tribunal appears to be justified. 5.. Hence we answer this reference in favour of the Revenue and against the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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