1998 (8) TMI 398 - AT - Central Excise

Summary

Issues:
1. Classification of "Poster Paper" under Tariff Item No. 17 (3) or 17 (4).
2. Review of Orders by the Appellate Commissioner regarding the classification of "Poster Paper."
3. Examination of evidence and expert opinions supporting the classification of "Poster Paper" as "Printing and Writing Paper."

Analysis:
1. The dispute in this case revolves around the classification of "Poster Paper" as either "Printing and Writing Paper" under Tariff Item No. 17 (3) or "Packing and Writing Paper" under Tariff Item No. 17 (4). The matter has a long history dating back to 1961 and has seen multiple reviews and appeals up to the Supreme Court. The Appellate Commissioner, in various orders, has classified the "Poster Paper" as "Printing and Writing Paper," which is the subject of contention.

2. The Appellate Commissioner's Orders of 10-7-1980 and 9-6-1980 classified the "Poster Paper" as "Writing and Printing Paper." The Central Government issued review notices and appeals based on these orders, leading to the present appeal. The respondents have produced evidence challenging the classification, leading to a detailed examination of various documents, affidavits, and certificates supporting their position.

3. The Appellate Tribunal analyzed the evidence, including reports, specifications, trade notices, and expert opinions, supporting the classification of "Poster Paper" as "Printing and Writing Paper." The respondents presented evidence from dealers, users, and authoritative books indicating the practical use of Poster Paper for printing various materials. The Tribunal found that the expert opinion and actual use of the paper supported its classification as "Printing and Writing Paper," dismissing the Department's appeal based on the extensive evidence presented.

In conclusion, the judgment upholds the classification of "Poster Paper" as "Printing and Writing Paper" based on the evidence and expert opinions presented, rejecting the Department's appeal. The detailed analysis of various documents and expert testimonies played a crucial role in determining the appropriate classification of the disputed item.