JUDGMENT

Shah, J.-Question requiring determination in these appeals is - whether cigarette packets would be other packing containers or boxes within the meaning of Tariff Item No. 17 of Central Excise Tariff Act (hereinafter referred to as the Act )? It is the contention of the Department that cigarette packet is a small paper box and cannot be termed as a container which is relatively a large enclosure. On behalf of the respondent-ITC Limited, which manufactures cigarettes, it is submitted that cigarette packet would be other packing container and not paper box .

2. The aforesaid question is required to be decided by considering 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.17-PAPER AND PAPER BOARD AND ARTICLES THEREOF

Item No. Tariff Description Rate of Duty

17. Paper and Paper Board, all sorts (including paste-board, millboard, strawboard, cardboard and corrugated 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)