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2018 (8) TMI 306 - AT - Central ExciseBenefit of N/N. 4/2006 CE dated 1/3/2006 (as amended) - manufacture of corrugated tray /pads - Department was of the view that corrugated trays / pads should have been cleared after payment of full excise duty as the notification only covers the corrugated cartons, boxes and cases of corrugated paper or paperboards and not corrugated tray / pads - Held that:- N/N. 4/2006 dated 1.3.2006 as amended by N/N. 10/2010 CE dated 27.2.2010 and N/N. 12/12 CE dated 17.3.2012. It is seen that notification specifically covers products classified under Chapter sub heading 481910. On further perusal of the Tariff, it is seen that Chapter sub-heading 4819.10 covers all products of description as cartons / boxes and cases of corrugated paper or paper board. Coming back to the product manufactured by the appellant, the photograph of the sample of products manufactured which are known in trade parlance as corrugated trays and corrugated pads. These products are primarily used for packing and transportation of various kinds of bottles/ cans after wrapping the same with plastic sheets. The primary purpose and use of such corrugated trays and pads is for packing and safekeeping and safe transportation of the product as is the purpose of boxes and cartons - There is no denial of fact that the product in question are product of corrugated paper and corrugated paper board and these are also used for packing and safe transportation of the bottles and cans as other products of corrugated paper and paper board such as cartons, or boxes, are being used - the products classifiable under both the sub-sub-headings will be entitled to the exemption notification. Corrugated pads/ trays are classifiable under CETH 48191090 under the overall classification under subheading 481910 are nothing but the product of corrugated paper and paper board and same are entitled for benefit of notification No. 4/2006-CE dated 1.3.2006 as amended as well as under notification No. 12/2012-CE dated 17.3.2012. Appeal allowed - decided in favor of appellant.
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