9911796707
TMI Blog1993 (9) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... . To the same effect is the statement in the British Standard Glossary of Packaging Terms sub-section 12.6 Fibreboard. The corrugated fibreboard is defined as "a corrugated (fluted) sheet of paper or paperboard, faced on both sides with flat paper, usually kraft, called the `liner'". The material relied upon by the appellant does not appear to support his contention that corrugated board is not paperboard. Indeed, it tends to establish to the contrary. Appeal dismissed. - 824-32 of 1973 - - - Dated:- 15-9-1993 - B.P. Jeevan Reddy and S.P. Bharucha, JJ. [Order]. - These appeals are preferred against an order of the Government of India made on a revision petition filed by the appellant under Section 36 of the Central Excise Act, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Government of India in the Ministry of Finance (Department of Revenue) No. 163/65-Central Excises, dated the 1st October, 1965 and Notwithstanding anything hereinbefore contained in respect of clearances of paper, all sorts, made during the remaining parts of the financial year the benefit of exemption under this Notification shall be available only upto a maximum of 5600 metric tonnes. Explanation. - For the purposes of this notification 'strawboard' and 'millboard' shall have the same meaning as is assigned to them in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 35 of 1964 Central Excises, dated the 1st March, 1964." 3.Since the Notification refers to Tariff Item No. 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcises and Salt Act, 1944 (1 of 1944) (other than paper boards, newsprint, tissues including cigarette tissue, glassine paper, grease-proof paper and coated papers) cleared by any manufacturer for home consumption during any financial year, from seventy five per cent of the duty of excise leviable thereon under the said item read with any notification for the time being in force issued by the Central Government in relation to the duty so leviable." (Only the relevant portion is extracted) 5.Once Notification No. 225/67 was issued, the authorities denied the benefit of exemption Notification No. 208/67 to the appellant on the ground that by virtue of the later notification, paperboards have been excluded from the benefit of the Exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em (3) expressly speaks of corrugated board among other paperboards. The authorities were, therefore, right in treating the corrugated board as paperboard for the purposes of the Notification No. 225/87. 7.The learned counsel for the appellant brought to our notice certain literature which according to him goes to show that corrugated board is not included within the ambit of the expression "paperboard". We may refer to some of such material. The British Standard Glossary of Packaging Terms defines "corrugated fibreboard" in the following words : Corrugated Fibreboard. - A corrugated (fluted) sheet of"12.6.2. paper of paperboard, faced on both sides with flat paper, usually kraft, called the 'liner'. This is known as double-face board. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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