1996 (2) TMI 214 - AT - Central Excise

Summary

Issues:
Classification of composite containers under sub-heading No. 4818.13 or 4818.19 of the Central Excise Tariff Act, 1985.

Detailed Analysis:

1. Issue of Classification: The appellant challenged the order of the Collector (Appeals) regarding the classification of composite containers under sub-heading No. 4818.13. The Collector (Appeals) dismissed the appeal due to a delay in filing and stated that they lacked the authority to set aside the Order-in-Appeal. The Assistant Collector's application was deemed non-entertainable.

2. Representation of Respondents: During the hearing, only the appellant's representative was present, and the appeal proceeded ex parte as no one represented the respondents. The appellant's Counsel intervened, claiming to have sent the Vakalatnama to the respondents, but was not allowed to represent them. The appeal continued without representation from the respondents.

3. Contention of the Appellant: The Collector, Central Excise, Bangalore argued that composite containers should be classified under sub-heading No. 4818.13, not 4818.19. The respondents, manufacturers of composite containers, initially sought classification under sub-heading No. 4818.90 but later under 4818.19. The Department disagreed, issuing a show cause notice. The appellant contended that printed composite containers fall under sub-heading 4818.13, as sub-heading 4818.19 is a residuary category.

4. Judicial Analysis: The Tribunal examined the entries 4818.90, 4818.19, and 4818.13 for classification. It noted that the terms 'cartons, boxes, cases, and containers' were not defined in the Tariff. After considering the relevant entries and the nature of the goods, the Tribunal concluded that the printed composite containers should be classified under Chapter sub-heading 4818.13, a specific entry, rather than the residuary 4818.19. The Tribunal applied the rule that a specific heading should be preferred over a residuary heading and ruled in favor of classifying the containers under 4818.13, setting aside the previous order and allowing the appeal.

This detailed analysis covers the issues involved in the legal judgment, addressing the classification dispute of composite containers under specific sub-headings of the Central Excise Tariff Act, 1985.