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2012 (8) TMI 892 - AT - Central ExciseClassification of goods - Classification under CTH 4821.00 or under Heading 4819.19 - Held that:- In the case of goods in question it is fairly clear that the product is used as wrapper and such product is classifiable under Heading 4819.19 as claimed by the Revenue since such sleeves are just not for indicating the nature, identity, manufacturer, price, etc., of the product but are used as wrappers, The position is obvious in the case of gift wrappers supplied to Sahara Airlines and is a reasonable inference in the case of Rolon Belt Sleeves. So we order classification of the product under sub-heading 4819.19. - The respondents had raised the issue that the demand is raised considering cum-duty-price as assessable value. They pray that the price realized should be split as assessable value and duty in which case the demand will come down. We are of the view that such benefit should be given in this case. Since this is a dispute about classification of the goods and no special role played by the Director is brought on record to impose penalty on him, we find it proper to waive penalty imposed on the Director of the Respondent Company and it is ordered accordingly. - Decided partly in favour of Revenue.
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