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2018 (11) TMI 1020 - AT - Central ExciseClassification of goods - coated paper of three varieties i.e. Coated Front, Coated Back and Coated front and back sides - Initially, the appellant themselves classified the product under 4809 but had subsequently revised the classification under CETH 4810 - whether the paper manufactured by the appellant is to be classified as self copy paper under CETH 4809 or as a coated paper under CETH 4810? Held that:- A plain reading of CETH 4809 only indicates that it should be capable of making copies and it can be either in the form of rolls or sheets and it can be printed or otherwise. In this case, the paper in question is not printed and it is sold in rolls or sheets. The essential characteristics of the self copy paper are present in the paper in the form it is removed from the factory gate; simply because it is not printed or the papers are not made into appropriate sets, self copying paper does not cease to be so. On the other hand, CETH 4810 deals with the paper coated with kaolin which is also one of the materials used for coating in this product but the description of this CETH would indicate that it covers other forms of paper such as art paper, chrome paper, imitation art paper, insulating paper, kraft paper etc. There is no entry corresponding to paper which makes copies or imprints in this heading. CETH 4809 is a more specific entry for the product in question and therefore the appellant’s product has been correctly classified by Revenue under CETH 4809. Penalty - Held that:- Since a classification dispute is involved, we do not find sufficient grounds to allege malafide and to impose penalty upon the appellant - penalty set aside. Appeal disposed off.
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