SWASTIK PAPER INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) 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 it obtained at the relevant time. It dismissed the revision petition. The controversy herein lies in a narrow compass. The appellant is engaged in the manufacture of corrugated boards. He was availing the benefit of the exemption notification contained in Notification No. 135 of 1967 dated 3/7/1967.

(2.) On 8/9/1967, the government of India issued another exemption notification with respect to paper - being Notification No. 208 of 1987 - which reads as follows:

(3.) Since the notification refers to Tariff Item 17 of the First Schedule (as it then obtained) it would be relevant to notice the said tariff item. It reads thus :"17. Paper, all sorts (including paste board, millboard, strawboard and cardboard) in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: