TMI Blog1996 (2) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... no such powers are invested in this authority. Accordingly, the application of the Assistant Collector cannot be entertained on merits and is dismissed as non-entertainable. 2. When the matter was called, Shri A.K. Madan, the learned SDR was present for the appellant whereas none was present for the respondents and the Bench proceeded to hear the appeal ex parte. At this stage, Shri V. Sridharan, the learned Counsel intervened to say that he had sent the Vakalatnama to the respondents and therefore, he may be allowed to argue on behalf of the respondents in the absence of Vakalatnama. He was not allowed to represent the respondents and we proceeded to hear the appeal. 3. The Collector, Central Excise, Bangalore has filed this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 respondents herein and 4818.13 as held by the appellant. For the sake of convenience, the three entries are reproduced below : Heading No. No. Sub-heading Description of goods 1 2 3 48.18 - Other articles of paper pulp, paper, paper board, cellulose wadding or webs of cellulose fibres. cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons), whether in asembled or unassembled condition. 4818.13 Other printed carton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 residuary Heading. The Rules of Interpretation stipulate that a specific heading should be preferred to a residuary heading. Having regard to all facts and circumstances, we hold that the printed composite containers shall be classified under Chapter sub-heading 4818.13. In this view of the matter, we set aside the impugned order and allow the appeal. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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