Customs, Excise and Gold Tribunal - Delhi
Dhruvco Printers P. Ltd. vs Cce on 27 December, 1999
Equivalent citations: 2001(97)ECR176(TRI.-DELHI)
ORDER Jyoti Balasundaram, Member (J)
1. In this case the Commissioner of Central Excise has confirmed a duty demand of Rs. 23,39,607/- on Printed Cartons & boxes, denying the benefit of Notification No. 59/88-CE dated 1.3.1988.
2. On hearing both the sides we find that in the case of the same assessee the Tribunal in the decision has held that Printed Cartons are exempted under the above mentioned notification, if produced wholly out of paper and paper board falling under sub-headings 48.04, 4805.11, 4805.19, 4807.91, 4808 of CET and that use of Duplex Board falling under sub-heading 4805.30 (which is not one of the specified item under the notification) does not determine the eligibility for benefit of the notification. The Tribunal has held that what is relevant is not how corrugated board is manufactured, but how printed cartons are produced. The decision of the Tribunal cited supra is clearly applicable in the present case as process of manufacture is similar to the process as noted by the Tribunal in the reported decision. We also find that the Dhruvco Printers decision has been followed in the case of Palas Associates Pvt. Ltd. v. CCE, New Delhi . Following the ratio of the above orders we hold that the appellants herein are entitled to benefit of notification No. 59/88-CE, set aside the impugned order and allow the appeal.