TMI Blog2019 (2) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... placed in the paper book. In our considered opinion, the claim of deduction in the subsequent assessment year comprising of block of years in which the assessee is entitled for deduction cannot be disturbed unless the claim for initial year is disturbed. Our this view is fortified by the decision of the Hon'ble High Court of Delhi in the case of International Tractors Ltd [2017 (7) TMI 822 - DELHI HIGH COURT]. Allowing the claim of deduction u/s 80IC of the Act, the first appellate authority has considered the Board Circular issued by the Government of India, Ministry of Finance, Department of Revenue in which the Board has considered the classification of aluminium foil laminated on both sides with plastic films would be under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 80IC of the Act. The assessee filed a detailed reply, which is extracted in the body of the assessment order. 5. After considering the facts and submissions, the Assessing Officer was of the opinion that the product of the assessee comes under schedule 13 at Sl. No. 19 paper product consisting of sheet of paper or paper board impregnated, coated or covered with plastic etc. Excise classification 4811.20, 4811.31, Paper and paper board, coated, impregnated or covered with wax/plastic etc. The Assessing Officer was of the firm belief that the product of the assessee is not covered under schedule 14 as claimed by the assessee but under Schedule 13. 6. The Assessing Officer concluded by holding that the assessee s product is not en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sifiable under heading 83.09 of CET. However, this clarification was subsequently withdrawn vide Board's Circular No. 11/89 (F.No. 141/14/87 -CX.4) dated 13.03.1989 and it was clarified that aluminum foil caps arising in the course of sealing of milk bottles would not be excisable. The matter of classification of aluminum foil cleared in running length has been examined. It is considered that aluminum foils, cleared in running length in the form of strips and subsequently used for sealing milk bottles would be appropriately classifiable under chapter 76 (Heading 76.06 or Heading No. 76.07, as the case may be ) of CET. Further, Circular No. 141/2/2003 dated 06.10.2003, F.No. 141/2/2003-CX.4] issued by Government of India Minis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Aggrieved by this, the Revenue is in appeal before us. The ld. DR strongly supported the findings of the Assessing Officer. 11. Per contra the ld. counsel for the assessee reiterated what has been stated before the lower authorities. 12. We have heard the rival submissions and have given thoughtful consideration to the orders of the authorities below. There is no dispute that the industrial unit was set up on 26.10.2006 and, therefore, the initial assessment year in which deduction u/s 80IC of the Act was claimed was assessment year 2007-08. Subsequently, the claim of deduction was also considered and allowed in assessment years 2008-09 and 2009-10. The assessment orders are placed in the paper book. 13. In our considered opi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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