TMI Blog2014 (8) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of RSP. Held that:- the tariff itself distinguishes between the toilet paper and cleansing or facial tissues. While toilet paper falls under CETH 48181000, cleansing or facial tissues fall under 48182000. Further, the description of goods under serial No. 55 of Notification No. 49/2008 matches exactly with the tariff description of goods falling under CETH 48182000. If the intention of the legislature was to cover toilet paper also under Section 4A, then the toilet paper would have been specifically mentioned in the notification No. 49/2008. Therefore, there is merit in the contention of the appellant that toilet paper is not covered under entry vide serial No. 55 of Notification No. 49/2008. We also observe that wherever the leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that they are manufacturers of toilet paper falling under CETH 48181000 and there is no dispute about the classification of toilet paper. The Revenue's contention is that the said toilet paper manufactured by them falls under Serial No.55 of the table annexed to Notification No. 49/2008-CE (NT) dated 24/12/2008 and therefore, liable to duty under Section 4A of the Central Excise Act, on the basis of RSP declared on the packages. Under the said serial No. Cleansing or facial tissues, handkerchiefs and towels, paper pulp, paper cellulose wadding or webs of cellulose fibres, other than goods falling under 48185000 is notified for levy under Section 4A. The appellant's contention is that entry at Serial No. 55 of the said Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that in respect of the goods falling under 48181000, they were discharging duty liability on transaction value basis and not on MRP basis. Thus, the fact that they were discharging duty liability under Section 4 of the Act was known to the department right from the beginning and therefore, invoking of extended period of time for demand of differential duty is not justifiable as the demand pertains to the period April 2009 to October 2011 whereas the show-cause notice has been issued only on 01/12/2011. The only ground urged in the show-cause notice is that toilet paper is also a cleaning paper and therefore, it would fall under serial No.55 of Notification No. 49/2008, which is factually incorrect. Accordingly, he pleads for allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48183000 Tablecloths and serviettes 481840 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles 48184010 Baby and Clinical diapers Kg. Nil 48184090 Other . Kg. Nil 48185000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said notification, all goods falling under said heading has been specified in the Notification. This also supports the contention of the appellant that what is covered under Serial No. 55 is only cleansing or facial tissues falling under CETH 48182000 and not toilet paper which is classifiable under 48181000. 5. In view of the above, we are of the considered view that the toilet paper manufactured by the appellant, classifiable under 48181000, is liable to duty on the transaction value as per the provisions of Section 4 of the Central Excise Act and not under Section 4A of the said Act read with Notification No. 49/2008. Accordingly, we allow the appeal by setting aside the impugned order. (Dictated in Court) - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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