TMI Blog1986 (12) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... /82, dated 12-2-1982 passed by the Appellate Collector of Central Excise Customs, Calcutta. Ater coming into existence of the Tribunal the said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 35P of the Central Excises Salt Act, 1944 to be disposed of as an appeal. There is another appeal which is registered with the Registry vide appeal No. ED/T/303/83-C. Since same issue is involved, both the appeals are disposed of by a consolidated order. 2. Briefly the facts of the case are that the appellant submitted classification list on 11-3-1981 claiming classification both of (i) White Map Litho Offset Printing (52 GSM); and (ii) Alkali Resistant White Map Litho Printing (56 to 80 GSM), under I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. But once an article is classified and put up in a distinct entry, the basis of classification is not open to question. Technical and scientific tests offer guidance only within limits. Once the articles are in circulation and come to be described and known in common parlance, there is no difficulty for statutory classification under a particular entry. He has further pleaded that the basis of end use for classification under tariff entry is absolutely irrelevant. In support of his arguments he has referred to a judgment of the Hon ble Supreme Court in the case of Dunlop India Ltd. Madras Rubber Factory Ltd. v. Union of India and Ors. reported in 1983 (13) E.L.T. 1566 (SC). In support of his arguments he has also referred to a judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported in 1985 (21) E.L.T. 72 where the Hon ble Bombay High Court had held that the end use of an article is absolutely irrelevant for the purpose of its classification under a tariff entry where there is no reference to the end-use of the article in the entry itself. The article must be judged on the basis of its nature at the time of its importation. The use of PVP in pharmaceutical preparations is, therefore, strictly speaking, not relevant for classification unless it could be shown that there is something in the nature of PVP per se which could entitle it to be classified as a drug. He has pleaded for the acceptance of the appeal. 4. In reply Shri S.R. Kunte, JDR, has pleaded that the appellant has manufactured two varieties of paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons for his action, while the Appellate Collector says only that the product in question was known in commercial parlance as alkali resistant white map litho printing paper and that sub-item (2) of Item 17 carries - paper board and all other kinds of paper (including paper and paper board which have been subjected to various treatments such as coating, impregnating, corrugating, creping and design printing), not elsewhere specified and that the subject paper satisfied the description of Item No. 17(2). 7. This is an incorrect understanding. Alkali resistant paper is not a coated or impregnted or corrugated, creped or design-printed paper that it should be attracted into sub-item 17(2). It is a printing paper, not all other kinds of pape ..... X X X X Extracts X X X X X X X X Extracts X X X X
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