TMI Blog1996 (4) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants had filed a classification list showing dated [sic] (51/89 allotted Member) effective from 1-4-1989. This classification list shows at Serial No. 2 the words `Sleeves and Wrappers and Tariff Item No. 4819.12. This classification was approved by the A.C. 4. The department s appeal against the A.C. s order was rejected by the Collector (Appeals) on the ground that he had seen a sample of the product and on perusal thereof he found that product is in the nature of flattened and folded cartons . Since the folded and flattened cartons are specifically covered under sub-heading number 4819.12, the product of the respondent is correctly classifiable under sub-heading 4819.12. 5. He has, however, also added that further the so cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sleeves are a form of packing in which something could be inserted or slipped in. It was, however, his contention that the so called wrappers could not be classified under the heading 4819.12, if they were not cut to shape and size and then they would fall in the entry of [sic] but if they were cut to shape and size as pleaded by the respondent then they would fall under 4823.19 which is the residuary entry but in either situation they would not fall under 4819.12. 10. In response to further querries from the Bench with reference to the respondent s written submissions dated 11-1-1987 enclosing a sample of the product Ld. D.R. stated that the product has been described by the respondent as a wrapper which is cut to shape and size wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utedly folded and flattened cartons (whether printed or not) are covered under heading 4819.12. 14. In the letter dated 11-1-1987 the respondents have repeated the submissions made before the Collector and have further explained that in the common market terminology goods in question were known as wrappers but actually they are printed sleeves for protecting and detailing the product packed, though they had cleared the same as wrappers . This assertion has not been shown to be wrong. The respondents have also enclosed a sample of the product said to be shown to the Collector as well and a perusal of this sample shows that it is in the nature of a flattened cover or package open at both the ends and the description broadly tallies with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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