9911796707
TMI Blog1996 (2) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Member (T)]. - By the present appeal, the appellant has assailed the order of Collector (Appeals). The Collector (Appeals) had held that the appeal in Tribunal was dismissed due to delay in filing of such appeal by Collector, Central Excise, Bangalore and that this authority cannot set aside the Order-in-Appeal No. 113/87-B as no such powers are invested in this authority. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Collector instead of deciding the issue on merits, incorrectly rejected the appeal. Shri A.K. Madan, the learned SDR submitted that the respondents herein are the manufacturers of composite containers from paper or paperboard and metal components; that they filed a classification list on 24-2-1986 seeking classification of these composite containers under sub-heading No. 4818.90 of the Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... board. Therefore, he submitted that composite containers would fall under Chapter sub-heading 4818.13 if they are printed. He submitted that printed composite containers would not fall under Heading 4818.19 as it is a residuary sub-heading. 4. Heard the submissions of the learned SDR and perused the records. We find that the competing entries are 4818.90 and 4818.19 as claimed by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siduary entry in respect of toilet tissues, handkerchiefs and cleansing tissues of paper. Admittedly, the containers cannot fall under 4818.20. Chapter Heading 4818.90 is another residuary entry of Heading No. 48.18. We also observe that Chapter Heading 4818.12 is not applicable to the goods before us inasmuch as only those items which are made wholly out of kraft liner or kraft paper or corrugate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The other point that is material for consideration is that the containers were printed. Containers no doubt, will come within the terms `cartons, boxes and cases.' Since in the present case, the containers were printed therefore, they will fall under Chapter sub-heading 4818.13 because in the view of the fact the containers were printed. This Heading becomes a specific Heading rather than a resid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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