TMI Blog2016 (11) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... erely, covering from the paper sheet, it does not mean that the album of paper - reliance placed on the decision of the case of A.J. Stationery (P) ltd. [2001 (2) TMI 388 - CEGAT, BANGALORE] - The proper classification of the photo albums in question is under heading 39.26 of the Central Excise Tariff Act, 1985. Extended period of limitation - Held that: - The issue of classification was in dispute therefore, it cannot be stated that the appellant having any malafide intention to classify the said goods under heading 48.20 - extended period of limitation not invokable. Imposition of penalties - Held that: - there was no mala-fide intention to evade payment of duty on behalf of the appellants - penalties not imposable The demand fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and penalty of ₹ 10,000/- was also imposed on Sh. Sujit Madan, Managing Director of the appellant Under Rule 26 of the Central Excise Rules, 2002. Aggrieved from the said order, the appellants are before us. 3. The Ld. Counsel appearing on behalf of the appellants submits that the albums cannot be classified under residuary entry, therefore, reliance on the decision of the Hon'ble Apex Court in the case of Indian Metals Ferro Alloys Ltd. 1991 (51) ELT 165 (SC), Bharat Forge press Industries (P) Ltd. 1990 (45) ELT 525 (SC). 4. It is her submissions that there is no chapter or section note which provides for the pre-dominance test for articles falling under Chapter 48 39, therefore, she further submits that the photo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aperboard; albums for samples or for collections and books covers, of paper or paperboard. 8. The appellant has classified the photo albums under chapter heading 48.20 on the basis of that the albums have mentioned in the said entry. We examined that the said entry including albums for sample and book covers of paper or paper board. We see that if albums made of paper of paper board then it classified chapter heading 48.20. It is the contention of the Ld. Counsel that albums examined the sample produced by the Ld. Counsel for the appellant. The photo albums which has been produced before us is made of plastic and that has been covered by a paper sheet. Only merely, covering by the paper sheet, the photo albums will not become made of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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