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TMI Blog2016 (8) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner (AR), for appellant Shri V. B. Gaikwad, Advocate, for respondent ORDER Per M. V. Ravindran This appeal is directed against order-in-appeal No. PII/BKS/133/2005 dated 9.3.2005 and is filed by the Revenue. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the respondent is eligible to avail the benefit of Notification 8/97 dated 1.3.1997 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgument of the learned AR that the usage of imported paper cones which makes the product marketable needs to be considered for eligibility to avail the benefit of Notification 8/97. The assessee respondent s claim that paper cones are packing material is irrelevant to the case in issue. 7. Learned Advocate submits that the Notification 8/97 only bars usage of raw materials ; paper cones are packi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be held as raw material as it is undisputed that cotton yarn on completion of manufacture is wound on the paper cones. Thirdly, the respondent as well as a Ministry of the Government of India has understood that paper cones are packing materials, and were permitted to import the same as such without payment of duty. 9. Fourthly, the findings of the first appellate authority in paragraph 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be taken to include packing materials . The paper cones, therefore, cannot be treated as raw materials. Therefore, there is no merit in the stand of the department. The appellants would, therefore, be entitled for the benefit of Exemption Notfn. No.8/97 dated 1.3.97 for the clearance of cotton yarn into DTA. The demand, interest and penalty are, therefore, not sustainable." The above said findi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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