1998 (6) TMI 190 - AT - Central Excise

Summary

Issues:
Classification of printed catch covers under sub-heading 4819.19, chargeable to nil rate of duty; Appeal against the order of Collector (A), Bombay dated 11-10-1990; Consideration of submissions made by the respondents before Collector (A) regarding classification of products; Dispute over classification of various products like printed catch covers, paper board blister cards, coated duplex board blister cards, and printed brochures/information leaflets.

Classification of Printed Catch Covers:
The appeal filed by the department contested the classification of printed catch covers under sub-heading 4819.19, arguing that they should be classified as printed containers under sub-heading 4819.12. The department claimed that the catch covers, designed to hold medicine strips, should be considered containers chargeable to duty as per Notification No. 67/82. The Tribunal found that the catch covers indeed qualified as containers under sub-heading 4819.12 but noted the lack of evidence supporting the duty chargeability under Notification 67/82. Consequently, the order of the Collector (A) was modified to classify the catch covers as containers under sub-heading 4819.12, with the duty chargeability issue remaining unsubstantiated.

Appeal Against Collector (A) Order:
The department's appeal to the CEGAT, Bombay challenged the Collector (A)'s classification of printed catch covers under sub-heading 4819.19. The Collector (A) had determined that the catch covers should be classified under sub-heading 4819.19 based on previous findings. However, the Tribunal disagreed with this classification and modified the order to classify the catch covers as containers under sub-heading 4819.12. The appeal was disposed of based on these observations and findings made during the proceedings.

Consideration of Respondents' Submissions:
The respondents argued before the Collector (A) that printed catch covers should be classified under sub-heading 4901.90 as advertisement material, not as containers. They referred to relevant legal principles and previous decisions to support their classification. The Tribunal acknowledged the submissions made by the respondents but ultimately sided with the department's contention that the catch covers should be classified as containers under sub-heading 4819.12. The Tribunal considered the arguments presented by both sides but ultimately found in favor of the department's classification.

Dispute Over Classification of Various Products:
The Collector had addressed the classification of four different products in the dispute: printed catch covers, paper board blister cards, coated duplex board blister cards, and printed brochures/information leaflets. The Collector remanded the matter to the A.C. for certain products while making specific classification determinations for others. The department only appealed the classification of printed catch covers, leading to a focused discussion on this specific item during the proceedings. The Tribunal's decision primarily revolved around the classification of printed catch covers and the duty chargeability aspect under the relevant notification.