9911796707
TMI Blog2000 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Graphic Print Pack is whether the product manufactured by them is classifiable under Heading 83.09 of the Schedule to the Central Excise Tariff Act as ordered by the Commissioner (Appeals) in the impugned order or under Heading 76.07 as claimed by Appellants. 2. Shri Parveen Sharma, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76.07. He also mentioned that the demand of differential duty for the period when the approved classification list was in force cannot be made and reliance was placed on the decision in the case of C.C.E., Baroda v. Cotspun Ltd., 1999 (113) E.L.T. 353 (S.C.). Finally he submitted that the demand has to be recalculated in the light of the decision of the Tribunal in the case of Srichakra Tyres Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by them. 4. We have considered the submissions of both the sides. Aluminium foils are classifiable under Heading 76.07. Heading 83.09 applies to stoppers, caps and lids, capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. It is admitted position that the Appellants get aluminium foils which are printed and cut by them in circl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... size provided that they do not assume the character of articles or products of other headings. As the product in question assumes the character of articles of Heading 83.09, it can not be classified as foil. We agree with the learned S.D.R. that the ratio of the decision in Cotspun case, supra, will not apply as in the present matter there was no approved classification list. The demand pertains t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the larger Bench in the case of Srichakra Tyres Ltd. v. CCE, supra, wherein it was held that if any further demand of duty is created against an assessee the wholesale price has to be taken as cum duty price for the purpose of higher duty subsequently and total duty proposed to be demanded shall have to be abated from ther the cum duty price actually received and liable to be received as considera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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