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, corrugation, creping and design printing), not elsewhere specified.

(a) All sorts of paper commonly known as kraft paper, including paper and paper board of the type known as kraft liner or corrugating medium, of a substance equal to or exceedings 65 gram per square metre in each case.

(b) Others.

(3) Carbon and other copying papers (including duplicator stencils) and transfer papers, whether or not cut to size and whether or not put up in boxes.

(4) Boxes, cartons, bags and other packing containers (including flattened or folded cartons, whether or not printed and whether in cartons), whether or not printed and whether in assembled or unassembled conditions."

Item 68 of the old Tariff was in the nature of residuary entry.

3. By Notification No. 66/82-CE dated February 28, 1982, the Central Government, in exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, exempted articles of paper or paper board felling under sub-item (4) of Item 17 of the old Tariff from the whole of the duty of excise leviable thereon. The said exemption was, however, not applicable to printed boxes and printed cartons (including flattened or folded printed boxes and flattened or folded printed cartons) whether in assembled or unassembled condition.

4. With effect from March 1, 1983, Item 17 was substituted and during the period March 1, 1983 to February 28, 1986, it read as under:

"Paper and paper board, all sorts (including paste board, mill board, 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) Paper Board and all other kinds of paper (including paper or paper boards which have been subjected to various treatments such as coating, impregnating, corrugation, creping and design printing), not elsewhere specified.

(2) Carbon and other copying papers (including duplicator stencils) and transfer papers, whether or not put up in boxes.

(3) Boxes, cartons, bags and other packing containers (including flattened or folded boxes and flattened or folded cartons), whether or not printed and whether in assembled or unassembled conditions."

5. In the new Tariff, the relevant entry under Heading 48.18 in Chapter 48 is as follows:

"48.18 Other articles of Paper Pulp, Paper, Paper Board, Cellulose Wadding or Webs of Cellulose Fibres

- Cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons), whether in assembled or unassembled condition:

4818.11 - Intended for packing of matchsticks.

4818.12 - Printed cartons, boxes, containers and cases, made wholly out of paper or paper board of Heading No. or Sub-Heading No. 48.04, 4805.11, 4806.19, 4807.91, 4807.92, 48.08 or 4811.10, as the case m