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TMI Blog1998 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... se may be decided on the basis of merits and grounds mentioned in C.O. Hence, we have gone through the records and heard the ld. DR. 3. Ld. DR stated that the assessee filed a classification List No. 18/89-90, dated 17-4-1989 in r/o products falling under Chapter 48 & 49. The party has classified the product `Printed Catch Covers' under sub-heading 4901.90 showing effective rate of duty payable at nil rate in terms of Chapter Note 10 to Chapter 40. 4. The A.C. has not touched the issue of classification of printed catch covers as he has already decided it vide his Order-in-Original No. 12/ACH/ GOA/89, dated 31-1-1989 that this product is classifiable under sub-heading No. 4819.12. However being aggrieved by the above order the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se listed for hearing. However, in order to be fair to all the sides, we have taken into consideration the submissions made by the respondents before the Collector (A). 7. The respondent had got inter alia, submitted before Collector (A) that printed catch covers are not packing containers. A printed catch cover is just a cover or a wrapper. It is an advertisement material and therefore rightly classifiable under sub heading 4901.90. The paper board blister cards are product of printing industry and are therefore rightly classifiable under sub-heading 4901.90. The A.C. erred in placing reliance on the end-use of the product or the specific purpose for which it is used in classifying coated duplex board blister cards under sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the carton and held it to be classifiable under Heading 49.01. 10. Out of the four items w.r.t. which the Collector had passed the order, the department has come up in appeal in r/o only one item called `printed catch covers.' In respect of this item the Collector has merely mentioned in his order that they merit classification under sub-heading 4819.19 in view of his findings recorded in his earlier Order-in-Appeal No. KVV-8/90 Goa, dated 6-8-1990. Ld. DR stated that the Collector had classified this item under the aforesaid heading on the ground that catch cover is open from the top and is used for keeping goods such as tablets; but it was the department's contention that the catch cover qualifies to be a container as it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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