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CCE, Chandigarh Versus M/s Vishal Papertech India Ltd.

2016 (8) TMI 118 - CESTAT CHANDIGARH

Classification of goods - coated paperboard, coated on one side with China clay and the same - classifiable under tariff sub heading no. 4810.10 or tariff subheading no. 4802.10 - Held that:- the goods cleared by the respondent are un-coated paperboard sheet/paperboard. In that circumstances, we hold that the respondent has correctly classified the goods under Central Excise Tariff sub heading 4802.10 - Decided in favor of assessee. - E/3100/2006-EX (DB) - Final Order No. 60346/2016 - Dated:- 20 .....

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g no. 4802.10 at nil rate of duty and sub heading no. 4810.01 on payment of duty. After visit the factory, it was found that the respondent is engaged in manufacture and clearance of coated paperboard, coated on one side with China clay and the same is classifiable under tariff sub heading no. 4810.10. It was also alleged that the respondent have received purchase orders from controller of stationery, Thiruvananthapuram for supply of 135 MT of white Pulp board/Cover paper in size 57 X 78 cm of 2 .....

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tariff sub heading 4810.10 and the demand of duty thereon. The matter was adjudicated by the adjudicating authority who confirmed the demand made in the show cause notice holding that the respondent has cleared coated paperboard therefore, the same has classified under sub heading 4810.10 and denied the supply of test report of chemical examiner and passed the adjudication order. The said order was challenged by the respondent before the Ld. Commissioner (A) who examined all the issues and there .....

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ard/Cover paper and M.G. White Duplex Board from Tamilnadu Textbook Corporation Chennai. As the goods have been cleared under sub heading 4802.10 which is a suitably classified under sub heading 4810.10 and as required to coated on (one side) to be cleared on payment of duty. This fact has been admitted by the authorised representative to the respondent in his statement dated 22.12.2004 and also admitted that they classified the goods as per the end use but the classification is not to be done a .....

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d the same has been sent for testing to the chemical examiner, CRCL, New Delhi who has examined the samples drawn and gave the test report certifying that the sample is un-coated sheet of paperboard, therefore, the same be termed as coated paperboard to classify under Central Excise Rule tariff sub heading 4810.10 is not correct. In fact, proper classification should be 4802.10. In this circumstances, he prayed that impugned order is to be upheld. 6. Heard the parties and considered the submissi .....

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cleared by the respondent are un-coated paperboard and not the coated paperboard. This fact has been ignored by the committee of commissioner while purposing to file the appeal against the impugned order. The test reports have not considered by the adjudicating authority also, the respondent repeatedly ask the adjudicating authority for supply the test report which was not supplied to the respondent but the same has been obtained by the respondent from the chemical examiner. This test reports h .....

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o these parties falls under the category of paper or paperboard. iii. Whether the paper supplied by them falls under the category of writing or printing paper falling under sub-heading 4802.10 or so classifiable under sub heading 4810.10 under the description "Coated Paper and Paper Board". As regards the 1st issue, I find that there is nothing in the impugned order or show cause notice/relied upon documents showing supply of coated paper to both these departments by the appellant. the .....

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ees. As per the purchase orders issued by these consignees, (a Govt. Department), the same nowhere order for supply of coated paper/paper board. There is force in the argument of the appellant that when the consignee who are a govt department have not placed any order for the supply of coated paper, then there was no question of supplying the same. It is further observed that the official of the Department during the course of visit to the appellant factory obtained the samples of paper supplied .....

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