TMI Blog1984 (1) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ized paper manufactured by M/s. Jayant Paper Mills Ltd. of Utran were correctly classified and assessed to duty under Tariff Item 17(4) of Central Excise Tariff as N.O.S. and hence, he confirmed the said show cause notice. In an appeal to the Appellate Collector, the order-in-appeal dated 12-2-1975 was issued. In this order, the Appellate Collector came to the conclusion that the Assistant Collector s assessment of the packing kraft hardsized under sub-item (4) of Item 17 was correct and he accordingly rejected the appeal. 2. The appeal was heard by this Tribunal on 26-12-1983. The learned Counsel for the appellants said that the Appellate Collector came to his decision on grounds that were totally different from the grounds on which the Assistant Collector based his order. He explained that the product was a board of three layers of the same material or furnish as these are known in paper technology. The middle layer has received a sizing with about 2.9% of bitumen. Apart from this, no other material has gone into the manufacture of the board. There has not been sufficient explanation in the Assistant Collector s order why their product could not be assessed under 17(3). They h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention, as he said that the product of Gujarat Paper Mills was marketed as pulp board. The only dispute in that case was whether due to addition of bitumen the pulp board fell within sub-item (3) or sub-item (4). He therefore found that the facts were quite different and that the decision in the revision application has no relevance with this case of M/s Jayant Paper Mills. He ended by saying that in view of the definition of `pulp board given in the Indian Standards Institution specification 4661 of 1968 and in view of the fact that the product manufactured by the appellants is not marketed as pulp board, the product does not fall within the scope of pulp board so as to qualify for assessment under sub-item (3). The counsel said that the goods are used as packing and the only suitable assessment would be under sub-item (3) where it would be seen that packing and wrapping paper are also assessed. It is a packing material which should find a place with a similar product like packing paper, instead of being put in the orphange of sub-item (4) which is really a residuary item for papers. 4. The learned Counsel for the department said that the goods are not paper and the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrome paper, tub sized paper, cheque paper, stamp paper, cartridge paper, parchment and coated paper (including art board, chrome board and board for playing cards); (3) Printing and writing paper, packing and wrapping paper, straw board and pulp board including grey board, corrugated board, duplex and triplex board, other sorts; (4) All other kinds of paper and paper boards, not otherwise specified. 10. The two sub-items that interest us are (3) and (4). The other two sub-items do not enter into this discussion, except for a passing reference which we think would be in order and this is to point out that the Appellate Collector calls cartridge paper a cardiologist s paper. 11. The appellants claim that their product is a sort of pulp board. A pulp board is described by the Indian Standard (IS : 4661-1968) as a board manufactured in one layer or by bringing two or more plies of the same furnish into a single structure in the wet state without adhesive. The counsel for the appellants says that this is how their product `packing kraft hardsized was manufactured. The Government of India was in error when it said in its order dated 22-11-1976 that the three layers could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adhesive. And furnish is described as the nature and proportions of the compounded constituents of the stouff or stick. A stuff or stock is an aqueous suspension of pulp and other materials that go into the formation of the paper or the board. Therefore when we speak of two or more layers being made of the same furnish, we think of the layers having the same components/constituents/contents. This would include the adhesive, colouring matter, sizing material and any other component that form the stock or the stuff prior to the formation of the finished sheet of paper or board. The product manufactured by Jayant Paper Mills has three layers of chemical wood pulp of bamboo and straw with traces of mechanical wood pulp and cotton fibres. But the middle layer having undergone bitumen sizing, it will involve presence of bitumen size in the furnish and therefore render it (furnish) different from the furnish of the two outer layers. But for this difference in the middle furnish, there would be no objection to assessing the product as a pulp board or a triplex board because the bitumen content of 2.6% or thereabouts in the middle layer as a sizing material will not add to the adhesion pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lent. For example, they should not have adhesives, they should have the same furnish and so on, even if perhaps they have colouring matters or similar minor variations. But other sorts of duplex or triplex boards would suggest that as long as the board is duplex and triplex i.e., has 2 plies or 3 plies, even though it has different kinds of furnishes in the different plies, or perhaps the plies are bonded with adhesives, so long as we can see that they are duplex (2 plies) or triplex (3 plies), it would be acceptable in the list nomenclature. We can see no other meaning to give to a definition other sorts or duplex board or other sorts of triplex board; because when one goes by the strict definition of a duplex and a triplex, everyone knows how they are described, and there can be no duplex or triplex boards except the ones described. 16. In our opinion the debate about the product not being a paper or not being a board is already resolved because the substance being 226 gsm, it has to be a board unless, of course, there are other and better reasons to say that it is a paper. We are dissatisfied by the adjudication of the Assistant Collector who appears to have had only on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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