TMI Blog2012 (8) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 4819.19. - The respondents had raised the issue that the demand is raised considering cum-duty-price as assessable value. They pray that the price realized should be split as assessable value and duty in which case the demand will come down. We are of the view that such benefit should be given in this case. Since this is a dispute about classification of the goods and no special role played by the Director is brought on record to impose penalty on him, we find it proper to waive penalty imposed on the Director of the Respondent Company and it is ordered accordingly. - Decided partly in favour of Revenue. - E/54-55/2004 and Cross Objection No. E/CO/111/2004 - Final Order Nos. 861-862/2012 and Misc. Order No. 698/2012 - Dated:- 2- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the product description. 4. In this case, the adjudicating authority had ordered the products should be classified under Heading 4819.19. On appeal filed by the respondents with the Commissioner (Appeals), Commissioner (Appeals) has held that the impugned products were to be classified under Heading 4821.00. 5. Revenue is relying on the Explanatory Note given in HSN regarding the scope of the entry 4819 which is reproduced below :- 4819 - CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l sickness and record boxes and sleeves. The heading includes folding carton boxes and cases. These are - cartons, boxes and cases in the flat in one piece, for assembly by folding and slotting (e.g., cake boxes); and - containers assembled or intended to be assembled by means of glue, staples, etc., on one side only, the construction of the container itself providing the means of forming the other sides, although, where appropriate, additional means of fastening, such as adhesive tape or staples may be used to secure the bottom, or lid. The articles of this group may be printed, e.g., with the name of the merchant, directions for use, illustrations. Thus, seed packets with pictures of the products and sowing direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S, WHETHER OR NOT PRINTED. 4821.10 - Printed 4821.90 - Other This heading covers all varieties of paper and paperboard labels of a kind used for attachment to any type of article for the purpose of indicating its nature, identity, ownership, destination, price etc. They may be of the stick-on type (gummed or self-adhesive) or designated to be affixed by other means, e.g., string. These labels may be plain, printed to any extent with characters or pictures, gummed, fitted, with ties, clasps, hooks or other fasteners or reinforced with metal or other materials. They may be perforated or put up in sheets or booklets. Self Adhesive printed stickers designed to be used, for example, for publicity, advertising or mere d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ab Anand Lamps Industries [1989 (43) E.L.T. 816 (S.C.)]. 10. Considering the arguments of both sides, the HSN Notes and the previous decisions of the Tribunal relied by both sides. The decision in the case of Punjab Anand Lamps Industries (supra) is with reference to the old Central Excise tariff in existence prior to 1986 and is not relevant to decide the present case. The case of Perfect Packaging (supra) is more akin to the case at hand where the decision has been that the product was classifiable under sub-heading 4819.12. From the HSN Notes it is clear that the classification of the product is to be determined having regard to the fact whether the item in question was just an attachment to indicate the nature of the product, identit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s aware of the two classifications and has attempted to evade the excise duty on wrapper by classifying it as labels. Therefore, we hold that penalty is imposable under Section 11AC of the Act. 13. The respondents had raised the issue that the demand is raised considering cum-duty-price as assessable value. They pray that the price realized should be split as assessable value and duty in which case the demand will come down. We are of the view that such benefit should be given in this case. 14. The respondents also submitted that if this appeal is decided against them, then they should be allowed to pay 25% of the duty confirmed against them as penalty to close the case after following the provisions of Section 11AC of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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