TaxTMI 
TaxTMI 
1996 (7) TMI 293
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.... case are that the respondents are engaged in the manufacture of paper, paper board and paper board pouches for agarbatti, etc. On examination of the classification list filed by the respondents, the Assistant Collector alleged that paper board pouches manufactured by the respondents herein were classifiable under Chapter sub-heading 4818.13 and not under Chapter sub-heading 4818.19 as claimed by the respondents herein. Accordingly, a show cause notice was issued to the respondents herein asking them to explain as to why the printed paper pouches manufactured by them should not be classified under Tariff Heading 4818.13. The respondents contended that pouches and catch covers manufactured by the respondents herein were correctly classifiabl....
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....es for medicine and agarbatti which are printed. The learned SDR submitted that this Tribunal in the case of C.C.E, Bangalore v. M/s. India Coated Cartons (P) Ltd. in their Final Order No. 406/95-C, dated 29-11-1995 [reported in 1996 (81) E.L.T. 373 (Tri.)] held that printed catch covers and pouches shall be classifiable under sub-heading 4818.13. He submitted that their case was squarely covered by this decision of the Tribunal. 4. Shri G. Shiv Dass, the learned Advocate for the respondents reiterated the submissions made before the Collector (Appeals) and submitted that their product was correctly classifiable under T.I. 4818.19. 5. Heard the submissions of both sides. We find that there are two competing entries in the instan....
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....ed for covering packing goods can be called as cases alone because of being printed one under heading 4818.13 and not under 4818.19, since 4818.19 is for unprinted type of item. From the impugned order-in-appeal it appears to us that the Collector (Appeals) has referred H.S.N. for the purpose of holding that the subject goods falls under heading 4818.19 but from the said H.S.N. we find that the group of articles, namely, folded cartons, boxes and cases even includes item such as seed packets with pictures of the product and sowing direction, in addition to the name of the firm, or chocolate or cereal packets with pictures for the amusement of children remain classified in this heading. For ready reference the relevant reference note at "A" ....