V.T. Raghavachari, Member (J)

1. Under classification list No. 90/82 effective from 22.4.1982 the respondents M/s. United Paper Products claimed benefit under Notification No. 144/82 dated 22.4.1982 in respect of "corrugated 5 ply printed cardboard cases made out of duty paid kraft paper" manufactured by them and classifiable under Item 17(4) CET. Under order dated 11.10.1983 the Assistant Collector granted approval without benefit of the said notification. on appeal the said order was set aside by the Collector (Appeals) under his order dated 17.9.1984 under which he extended benefit of exemption under the notification. The appeal by the Collector of Central Excise, Patna is against that order.

2. While making his submissions on behalf of the appellant Collector, Shri LC. Chakraborty made a request that he should be granted time to take instructions from the Collector for advancing an argument that the subject goods would be printed cartons and for that reason be Ineligible for the concession claimed. His submission was that under the proviso to the notification, benefit would not be available in respect of printed boxes as well as printed cartons, but that the Collector (Appe