TMI Blog2007 (8) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in 1996 (83) E.L.T. 463 (Tri) held that printed composite containers of paper are classifiable under sub-heading 4818.13 of the Central Excise Tariff: Act, whereas mother division Bench of the Tribunal by its decision reported in 1996 (83) E.L.T 519 (Tri) held the same material is classifiable under sub-heading 4818.19. Hence, this reference to the Larger Bench. 2. The appellants M/s. Fiber Foils Ltd. are engaged in the manufacture of Plain Composite containers with printed labels and Plain Paper Drums with printed labels Composite Containers unlabelled, falling under Chapter 48, in. their factory 58, MIDC, Andheri (E), Mumbai. The appellants through their classification claimed the classification of their products from time to time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue under sub-heading 4818.13. The order of the Tribunal was accepted by the Department, as no further appeal against the same was filed and the matter has been settled finally. 4. As the classification dispute of the products was pending for long time, the Range Supdt. issued show cause notices demanding duty for various period The appellants have filed reply letters stating that the goods are correctly classifiable under sub-heading 4818.19, as claimed by them and not under sub heading 4818.13/4819.12. as proposed by the department. 5. During the course of personal hearing, the appellants pleaded that the issue has been settled finally by the Tribunal vide order dated 27-2-1996, in their own case as reported in 1996 (83) E.L.T. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, which is in favour of the appellants. Hence the reference. 7. The only question requires determination by this Bench relates to classification of Plain Composite Containers, pasted with printed labels, whether under S.H.No.4818.13, prior to 1-3-1988 and 4819.12 w.e.f. 1-3-1988, chargeable to duty as held by the lower authorities or under S.H.No.4818.19 up to 1-3-1988 and thereafter under S.H.No.4819.19, as claimed by the appellants. 8. For appreciation and ease of reference, the entries of Heading 48.18, as in vogue during the period 1-3-1986 to 1-3-1988 and corresponding entry under Heading 48.19 for the subsequent period, is produced below: Heading 48.18 up to 1-3-1988 48.18 Other articles of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a kind used in offices, shops or the like - Cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons), whether in assembled or unassembled condition: 4819.11 -- Intended for packing of match sticks 4819.12 -- Printed cartons, boxes, containers and cases 4819.19 -- Other 4819.90 - Other 9. The present appeal involves the period from January, 1987 to July, 1988 and hence, entries under Heading 48.18 and 48.19, as reproduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1990 (49) E.L.T. T-53] informed the Trade that composite paper containers supplied for use as Defence Ammunition Stores would be classifiable under S.H.No. 4818.19, prior to 1-3-1988 and under S.H.No. 4819.19 thereafter. 15. The aforesaid Trade Notice of Chandigarh Collectorate would apply to other Collectorates also, based on Hon'ble Apex court judgment in Steel Authority of India Ltd. v. Collector of Customs, Bombay [2000 (115) E.L.T. 42 (S.C.)], wherein it has been held that Trade Notice issued by one Customs House would be binding other Customs Houses also. 16. Further, it appears that similar dispute existed with regard to disputed item prior to 1-3-1986 under erstwhile Tariff inasmuch as the said composite containers were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Thane [1995 (76) E.L.T. 3 (S.C.)]. The Hon'ble Apex Court in Warder Co. (supra) held that fibre drums, comprising of cylindrical tube made of paper or paper board and its lid and bottom made of plywood, reinforced with mild steel rings and clamps, paper content of which being 51.18% and rest 48.82 consisting of plywood, rings and clamps etc. would be classifiable under Tariff Item 68 of erstwhile Central Excise Tariff and not under Tariff Item 17(4) thereof. The Hon'ble Apex Court also considered the Tribunal judgment in Indian Textile Paper Tube Co. Ltd. v. Collector of Central Excise, Madurai [1984 (18) E.L.T. 35 (T) wherein Vim containers and Defence containers, the product in dispute therein being composite con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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