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TMI Blog2018 (1) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to file the declaration in terms of Notification No.13/92 dated 14/05/92 as amended. On the basis of the intelligence collected, the Central Excise Officers carried out investigation. On verification of declaration, it was noticed that the appellants have failed to give full and complete information to the department about the product manufactured by them, its classification under particular chapter heading, value of clearance of goods in the earlier year, etc. As per the declaration, the appellant declared the finished goods as Corrugated Rondo Trays Chapter 48 . On examination it was found that the said product would be more appropriately classified as other packing containers (not of corrugated paper or paper board) falling under Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.13/92-CE (NT) dated 14/05/92 wherein the product corrugated rondo trays were declared under chapter 4819.12. He claimed that the appellants have filed letter dated 14/11/95 wherein the appellant had declared their activity of manufacture of printed rondo trays. They have disclosed the fact to the department and there is no suppression of fact. Therefore, the demand is hit by limitation. He placed reliance on the following judgements: a) Andrew Yule & Co. Ltd. 2007 (218) ELT 614 (T) b) Andrew Yule & Co. Ltd. 2007 (213) ELT 252 (T) c) Paresh Plastics Pvt.Ltd. 2008 (226) ELT 415 (T) d) Daga Ayurvedic & Cosmetc Pvt. Ltd. 2007 (214) ELT 255 (T) 2.1 He also submits that there are other manufacturers of similar items also classifying th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age of ampoules, vials. This compartment which the appellant is claiming that it is corrugated paper accordingly it is corrugated box. We do not agree with the contention of the appellant. For the better understanding, we reproduce the photograph of the box: From the above nature of the box, it can be seen that the corrugation portion claimed by the appellant is not actually corrugated paper or paper board it is only a shape of the compartment for keeping ampoules and vials. The whole box is made of plain duplex board. The corrugated box is only those boxes which are made of corrugated paper or paper boards. In case of corrugated paper or paper board, first the paper is corrugated either one side or other side paper is pasted then it take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the department contain different description as compared to copies of the same letters/declaration provided by the department under a cover of letter. For example, in the declaration provided by the department contained the Chapter heading 48 only whereas the copies submitted by the appellant along with bill is suffixed six digits chapter heading number by hand written. The letter dated 14/11/95 is also different from the letter said to have been submitted to the department. This claim is shows that the appellant tried to mislead the department as well as the Tribunal. Moreover, in the declaration, the appellants have declared corrugated rondo trays. As per above discussion, since the packing box is not manufactured out of corrugated pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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