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2014 (8) TMI 284 - AT - Central ExciseClassification of goods is per exemption notifiation - Toilet paper - Classification under CETH 48181000 - Sr. No. 55 of Notification No. 49/2008-CE (NT) dated 24/12/2008 - The appellant's contention is that entry at Serial No. 55 of the said Notification covers goods falling under CETH 48182000, which covers handkerchiefs, cleansing or facial tissues and towels. - Revenue contended that, the said entry does not include toilet paper falling under CETH 48181000 and therefore, the appellants are not required to discharge excise duty liability on toilet paper under Section 4A of the Act on the basis of RSP. Held that:- the tariff itself distinguishes between the toilet paper and cleansing or facial tissues. While toilet paper falls under CETH 48181000, cleansing or facial tissues fall under 48182000. Further, the description of goods under serial No. 55 of Notification No. 49/2008 matches exactly with the tariff description of goods falling under CETH 48182000. If the intention of the legislature was to cover toilet paper also under Section 4A, then the toilet paper would have been specifically mentioned in the notification No. 49/2008. Therefore, there is merit in the contention of the appellant that toilet paper is not covered under entry vide serial No. 55 of Notification No. 49/2008. We also observe that wherever the legislature wanted to cover all goods falling under a particular heading, they have stated so in the Notification No. 49/2008. For example, in respect of the goods falling under CETH 3819 vide serial No. 49 of the said notification, “all goods” falling under said heading has been specified in the Notification. This also supports the contention of the appellant that what is covered under Serial No. 55 is only cleansing or facial tissues falling under CETH 48182000 and not toilet paper which is classifiable under 48181000 - Decided in favour of assessee.
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