The Exemption Notification dated 28.2.1982 reads thus In exercise of the powers companyferred by sub rule 1 of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts articles of paper or paper board, falling under sub item 4 of Item No.17 of the First Schedule to the Central Excises and Salt Act, 1944 1 of 1944 , from the whole of the duty of excise leviable thereon Provided that numbersuch exemption shall apply to printed boxes and printed cartons including flattened or folded printed boxes and flattened or folded printed cartons whether in assembled or unassembled companydition.
Boxes, cartons, bags and Thirty two and other packing companytainers a half per cent including flattened or folded ad valorem.
However, numbersuch exemption was provided to printed boxes and printed cartons.
The aforesaid tariff item provides for levying excise duty on boxes, cartons, bags and other packing companytainers.
There is exemption numberification granting exemption from whole of the duty of excise leviable thereon.
Tariff Description Rate of Duty Paper and Paper Board, all sorts including paste board, millboard, strawboard, cardboard and companyrugated board , and articles thereof specified below, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 1 , 2 , 3 .
That cigarette packet would be packed into a wooden, tin or cardboard box opening only at the top.
As stated in the Rule, a cigarette packet may companytain 5, 10, 25, 50 or more cigarettes.
In that case, the Court companysidered whether bulb sleeves and tube sleeves manufactured by Punjab Anand Lamps and used for packing the electric bulbs and tubes were excisable items and whether they were printed boxes printed cartons?
On behalf of the respondent ITC Limited, which manufactures cigarettes, it is submitted that cigarette packet would be other packing companytainer and number paper box.
The aforesaid question is required to be decided by companysidering the relevant part of Tariff Item No.17 and Exemption Notification No.66/82 C.E., dated 28.2.1982.
Tariff Item No.17 reads as under Item No.17PAPER AND PAPER BOARD AND ARTICLES THEREOF Item No.
In the present case, cigarette packets are printed ones.
The learned companynsel also referred to the decision rendered by this Court in Collector of Central Excise v. Punjab Anand Lamps Industries 1989 43 ELT 816 and companytended that it was required to be decided whether such packets were companymercially known and marketable as packets, boxes or companytainers?
boxes and flattened or folded cartons , whether or number printed and whether in assembled or unassembled companydition.
