TMI Blog1985 (12) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... d., Calcutta v. Collector of Central Excise, Calcutta [Appeal No. ED (SB) T/174/ 80-C]. He, therefore, contends that the decision in that matter should be awaited before proceeding in this case. Shri Sundar Rajan also states that the Issue regarding limitation is also the subject-matter of the proceedings before a separate Larger Bench and that for this reason also it is desirable to adjourn the matter until that decision also becomes available. 2. Shri A. Hidayatullah, the learned senior advocate for the appellants has strongly opposed the adjournment. He has stated that he is not going to pursue the point of limitation and he would like the matter to be decided on merits. On merits, Shri Hidayatullah states, the issue before the Larger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he variety which has hessian in between and both sides covered by paper. It is pointed out that the third variety which was not before the Bench in the Mahakali case in fact is closer to the jute predominance criteria made applicable by the Tribunal. It is further pointed out that the classification of the products is also covered by the Government of India s order in the Revision in the case of M/s. Board Paper Converters, Bangalore (1980 E.L.T. 788). Shri Hidayatullah in this connection further cites Tariff Advice No. 2/77 dated 15th February, 1977 issued by the Central Board of Excise and Customs in which all Collectors of Central Excise were informed that it has been decided on a consideration of opinions expressed by various technica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en Paper Udyog case, on the other hand, it was decided that bituminising duty paid kraft paper was neither a process incidental or ancillary to the completion of manufacture of paper or paper board, nor it was manufacture as the resultant Bituminised kraft paper continues to be paper or paper board in terms of inclusive definition in residuary sub-item (2) of tariff Item 17 and that therefore it was not liable to duty again thereunder. Shri Sundar Rajan has therefore reiterated that the whole issue of what constitutes treated paper is before the Larger Bench and its decision should therefore be awaited. 4. We have carefully considered the facts and evidence on record and submissions made by both sides. At the very outset, we should like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nor does the question of what constitutes treatment of paper for classification under Item 17 of Central Excise Tariff arise. In this case, it is seen that the product in question is a jute manufacture known in the trade as hessian laminated goods and not as paper products. Further more, the value of the product is also predominantly made up of the value of the hessian content. By their very nature the products essentially are hessian goods and the paper content is only to withstand moisture and to render the goods seep-proof. We are therefore inclined to agree with the learned senior advocate on this issue and hold that this is not a question which is before the Larger Bench. It also does not appear to us that classification or otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of Jute manufactures under Item 22-A of Central Excise Tariff. From the department s side we have been referred to certain Trade Notices issued by the Collector of Central Excise, Bombay, later in point of time, indicating that the product in question would be classifiable under Item 17(2) of the Central Excise Tariff. No reason whatsoever is given for making a change from the decision taken in the earlier Tariff Advice of the Central Board of Excise and Customs which is well reasoned and based upon expert technical advice. We are therefore, unable to go into the reasoning or merits behind such trade notices. On the other hand, we find that all the relevant issues relating to the classification of the impugned product have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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