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2019 (8) TMI 716 - AT - Central ExciseClassification of ‘labels’ used in packing of cigarettes - Whether the ‘labels’ would fall within heading no. 4819 90 of the First Schedule to Central Excise Tariff Act, 1985? - appellant contends that the classification decided by the Tribunal had adjudged the classification to be under heading no. 4818 90 of the First Schedule to Central Excise Tariff Act, 1985 which, after the amendment, was intended only for ‘articles of paper’ and ‘not printed cartons.’ HELD THAT:- In classification disputes, it is well settled that if the alternative proposed in the show-cause notice is not defensible, the claimed classification will prevail even if other headings be more apt. In view of this, we do not have to classify the product based on submissions made by either side. The consequence of the failure of the product to be covered by the heading proposed in the show cause notice suffices for acceptance of the one claimed by assessee. Appeal allowed - decided in favor of appellant.
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