Circular No. 173/7/96-CX Notification No. 22/94-CE dated 1.3.94 as amended by Notification No. 101/94-CE date 4.5.94 and Notification No. 18/95-CE dated 16.3.95 prescribed exemption from payment of duty on cartons, or converted types of paper and paper board. It apperars that view has been taken held in the field that the aforesaid exemption is not applicable in respect of printed cartons etc. of corrugated paper of paper board.
