TMI Blog2018 (8) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... it is seen that Chapter sub-heading 4819.10 covers all products of description as cartons / boxes and cases of corrugated paper or paper board. Coming back to the product manufactured by the appellant, the photograph of the sample of products manufactured which are known in trade parlance as corrugated trays and corrugated pads. These products are primarily used for packing and transportation of various kinds of bottles/ cans after wrapping the same with plastic sheets. The primary purpose and use of such corrugated trays and pads is for packing and safekeeping and safe transportation of the product as is the purpose of boxes and cartons - There is no denial of fact that the product in question are product of corrugated paper and corrug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue is that the appellant are not entitled for the benefit of Notification No. 4/2006 CE dated 1/3/2006 (as amended) in respect of corrugated tray /pads. The department was of the view that corrugated trays / pads should have been cleared after payment of full excise duty as the notification only covers the corrugated cartons, boxes and cases of corrugated paper or paperboards and not corrugated tray / pads. For the sake of convenience, we reproduce the relevant text of the above mentioned notification: A. Notification No. 04/2006-CE amended vide Notification No. 10/2010-CE dated 27.02.2010, which reads as under:- 1 2 3 4 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to manufacture Kraft paper in the same factory. 2. The basic argument of the Revenue, in short, have been that corrugated pads/ trays are not finding place under the condition Number 13 of the relevant notification and therefore, concessional duty benefit is not available to the appellant and hence the department issued a issue of Show cause notice demanding Central Excise duty of ₹ 93,56,444/- under section 11A of the Central Excise Tariff Act, 1944 along with interest and penalty under section 11AC. The Show Cause Notice had been adjudicated by the learned Commissioner vide his order dated 30.5.2016 wherein the above charges of the show cause notice have been confirmed in toto. 3. It has been the contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P) Ltd. vs. Commissioner of Central Excise, Chennai [2006 (197) ELT 146 (SC)] Hon ble Supreme Court held that words and expressions in taxing statutes, unless defined in statute itself, to be construed in the sense in which persons dealing with them understand i.e. as per trade understanding: 13. We therefore, hold that as per the trade understanding and usages, cement tiles, the subject matter of the present case, is a form of floor itself and therefore, entitled to the benefit of Exemption Notification No. 59/1990 . From the above orders of this Tribunal, the appellant have tried to prove that the description of corrugated trays / pads and/or corrugated boxes are used interchangeably to depict that corrugated trays / pads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shops for the like 481910 - Cartons, boxes and cases, of corrugated paper or paperboard: 48191010 --- Boxes 48191090 --- other 5. It is argued that under Chapter subheading 481910, all the products are of the corrugated paper and corrugated paper board and are classifiable under two chapter sub headings: 48191010 covers boxes of corrugated paper or paper board and all other products of corrugated paper or paper board such as cartons, cases etc. are classifiable under 48191090. Thus, the trays/ pads of corrugated paper etc. will be classifiable under CETH 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured by the appellant, we have seen the photograph of the sample of products manufactured which are known in trade parlance as corrugated trays and corrugated pads. These products are primarily used for packing and transportation of various kinds of bottles/ cans after wrapping the same with plastic sheets. The primary purpose and use of such corrugated trays and pads is for packing and safekeeping and safe transportation of the product as is the purpose of boxes and cartons. 9. There is no denial of fact that the product in question are product of corrugated paper and corrugated paper board and these are also used for packing and safe transportation of the bottles and cans as other products of corrugated paper and paper board such ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
