TMI Blog2007 (7) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sanchis, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. These appeals are against the order of the Commissioner (Appeals) No. RKS/144 to 146/DAMAN/2003, dated 18-8-03. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant manufactures varieties of packing materials like cotton boxes and also items referred to as Edge Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Director. Commissioner (Appeals) has upheld the order of the original authority. 4. Learned Advocate for the appellants submits that the classification issue is not a recurring nature and at the outset he submits that the demand is clearly time barred. He submits that the purchase orders which are relied upon in the show cause by the Department refer to the items as edge board container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be said to be leading to wilful mis-statement or suppression of facts. 5. Learned DR submits that the product in question cannot be treated as container in assembled form or unassembled form. For treating a container as in unassembled form it is required that the same is closed on three sides and open only at one end. When they have introduced new item, they have not furnished the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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