JUDGMENT

AGRAWAL, J.— These appeals raise for consideration the question as to whether egg trays and other similar products manufactured by the appellant can be regarded as containers under the relevant entries in the Central Excise Tariff.

2. Till February 28, 1986 the excise tariff was contained in the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the old Tariff) and with effect from March 1, 1986, the excise tariff is contained in the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the new Tariff). The relevant entry in the old Tariff was Item 17. During the period March 1, 1982 to February 1983, the said Item 17 read thus:

"Paper and paper board, all sorts (including paste board, mill board, straw board, 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) Uncoated and coated printing and writing paper (other than poster paper).

(2) Paper board and all other kinds of paper (including paper or paper boards which have been subjected to various treatments such as coating, impregnating, corrugat