9911796707
TMI Blog1996 (1) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 13-7-1987 and 2/87-88, dated 28-7-1987 claiming the classification of the product "Record Bags" under sub-heading 4818.19 of CET with nil rate of duty. The Assistant Collector approved both the classification lists as claimed by the assessee. Aggrieved by the said order, the Revenue filed the refund petition before the Collector who has set aside the said approval and classified the said goods under sub-heading 4818.13 at the rate of duty of 35%. The Revenue had contended before the Collector that the product 'record bags' are `sleeve' used for packing of gramophone records as a container. The 'sleeves' are classifiable under sub-heading 4818.12/4818.13 of the first schedule to the Central Excise Tariff Act,1985 depending upon the pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4818.13 is not an appropriate heading as container has not been grouped in the sub-heading and, therefore, it has to be classified in the residuary sub-heading "Other". He pointed out that the Collector has considered the item `record bags' as a container. As container is not classifiable under sub-heading 4818.13, the classification is, therefore, required to be done under sub-heading 4818.19 only. 5. The Learned DR submitted that the item is not a "container" but it is a "case" and is required to be classified under sub-heading 4818.13. He also submitted that HSN is not aligned and, therefore, it cannot be referred to. 6. We have carefully considered the submissions made by both the sides and have perused the Tariff Heading. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court after referring to the definition of the expression "container" held that the expression "container" is used in three different senses : in a broad sense, it means a receptacle which contains, in a narrower sense, it means a receptacle in which articles are covered or enclosed and transported; and in a more limited sense, it means enclosures used in shipping or railway for transport of goods. If used in a broad sense, `container' could include a tray because it is a receptacle which contains articles and, therefore, an egg tray would be a 'container'. But an egg tray would not be a 'container' in a narrower sense because articles placed in it are not covered or enclosed and they cannot be transported as such. It is, therefore, the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s analogy drawn by Hon'ble Supreme Court, we have no doubt that the item in question is a `container' because it serves the purpose of storage of the gramophone record. Now, the question is as to whether the container can be classified under sub-heading 4818.13 which includes only "other printed cartons, bags and cases". lt is not the case of the Revenue that the expression `container' and `cases' are one and the same. There is a separate description of the term `container' and `cases' in sub-heading 4818.12 and it is only 'cases' which are included under 4818.13. Therefore, the container not having been placed along with "printed cartons, bags, and cases", its classification in the residuary heading "Other" under 4818.19 is required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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