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2018 (1) TMI 163 - AT - Central ExciseClassification of goods - whether the packing box for packing of goods, i.e. vials, ampoules, etc. is made of corrugated boards and it qualifies as corrugated box classifiable under Chapter 4819.19 or 4819.12? - Held that: - as per the facts of the present case, the box in question is not made up of corrugated paper or paper board but it is made of plain duplex boards. Therefore, it is correctly classifiable under Chapter heading 4819.19 - the documents submitted to the department contain different description as compared to copies of the same letters/declaration provided by the department under a cover of letter. Extended period of limitation - Held that: - since the packing box is not manufactured out of corrugated paper or paperboard, declaration by the appellant as corrugated rondo trays is misleading to the department. Therefore, there is a clear suppression of fact on the part of the appellant, accordingly, demand for extended period is also clearly sustainable. Appeal dismissed.
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