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TMI Blog2012 (8) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Director of the respondent company. The respondents are manufacturers of paper products described by them in the invoices as - (i) Rolon Crocodile Belt Sleeves, (ii) Sahara Airlines Gift Sleeves (Top Sleeves, Inner, Bottom Sleeves). 2. The case made out by the Revenue is that during the period 1-4-1999 to 31-3-2000 the respondents had cleared some goods of above description and claimed classification under CTH 4821.00 under which no excise duty was payable. The Revenue's case is that the said products were classifiable under Heading 4819.19 and the goods classifiable under that heading was liable to excise duty. 3. We have heard both sides on the issue and also perused the case records. We would like to place o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d used in offices, shops or the like (A) Cartons, boxes, cases, bags and other packing containers. This group covers containers of various kinds and sizes generally used for the packing, transport, storage or sale of merchandise, whether or not also having a decorative value. The heading includes cartons, boxes, cases, bags, cones, packets, sacks, paperboard drums (containers), whether manufactured by rolling or by any other method, and whether or not fitted with reinforcing circular bands of other materials, tubular containers for posting documents, protective garment bags, jars, pots and the like (e.g., for milk or cream), whether or not waxed. The heading also covers special purpose paper bags such as bags for vacuum cleaner, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , hinges, handles locking devices of metal, wood, plastics or textile material). They may also be provided with frames of metal, plastics, etc., for the insertion of indication cards. The headings excludes : (a) Articles of heading 42.02 (travel goods etc). (b) Articles of plaited paper (heading 46.02) (c) Coated, coved and printed paper or paperboard of heading 48.11, presented in rolls, used for the manufacture of containers lid creased and marked to identify individual containers to be cut from the rolls (d) Albums for samples or for collections (heading 48.20) (e) Sacks and bags of woven paper yarn of heading 630 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 478 (Tribunal)] holding that classification of such items should be under Heading 4819. 8. The respondent has filed a cross objection stating that the grounds of appeal has been framed by Assistant Commissioner (Review) and the grounds should have been framed by the Commissioner himself and hence the review order is not legal and proper. There is nothing to show that the grounds framed were not seen and approved by the Commissioner while authorizing to file appeal. In a Government office it is not possible for the top official to do all aspects of a job. All what is required is that the grounds should be seen and approved by the Commissioner. Since there is nothing on record to show to the contrary we do not consider this to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, etc., of the product but are used as wrappers, The position is obvious in the case of gift wrappers supplied to Sahara Airlines and is a reasonable inference in the case of Rolon Belt Sleeves. So we order classification of the product under sub-heading 4819.19. 12. One of the arguments of the Revenue is that the very fact that in some cases they have paid excise duty shown that the appellant was aware of the correct classification. Revenue also argued that for subsequent period, the appellant have paid duty on such products and therefore the respondent was aware of correct classification and their duty liability. We observe that the classification of the product cannot be decided on the basis of assessee's understanding or on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s worked out by the respondent may be verified by the adjudicating authority later for corrective action if necessary. 15. In the order-in-original there was a penalty of Rs. 10,000/- imposed on the Director of the company under Section 209A of the Central Excise Act, 1944. The second appeal is for restoring this penalty. 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. 16. The Appeals filed by Revenue and the cross objection filed by respondent are disposed of in above terms. (Order pronounced in open Court on...... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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