Judgment

SABYASACHI MUKHARJI, J.

(1) THIS is an appeal under S. 35-L(b) of the central Excises and Salt Act, 1944 (hereinafter referred to as the Act) against the order dated 15/03/1989 of the Customs, Excise & Gold (Control) Appellate tribunal, New Delhi (hereinafter referred to as the tribunal).

(2) THE question for consideration in this appeal is, whether the bulb sleeves and tubelight sleeves manufactured by the respondent for the purpose of packing the electric bulbs and electric tubelights are printed boxes and cartons and are subject to excise duty or whether the respon- dent is entitled to exemption under Notification No. 66/82 dated February 28, 1982, as amended by Notification No. 151/83 dated 13/05/1983. The said amended notification reads as follows:

"GSR No.In exercise of the powers conferred by sub-rule (1 of Rule 8 of the central Excise Rules, 1944, the central Government hereby exempts articles of paper Or paperboard falling under sub-item (3 of Item No. 17 of the First Schedule to the central Excises and Salt Act, 1944 (I of 1944, from the whole of the duty of excise leviable thereon:

PROVIDED that no such exemption shall apply to