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TMI Blog2019 (2) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 2012-13. 2. In both the years, the common grievance is the allowance of deduction u/s 80IC of the Income-tax Act, 1961 [hereinafter referred to as 'the Act' for short] by the ld. CIT(A). Since the underlying facts in issue are identical in both the years, both these appeals were heard together and are being disposed of by this common order for the sake of convenience and brevity. 3. Briefly stated, the facts of the case are that assessee company is engaged in the business of manufacturing and sale of linear material used in packaging. Returns for the years under consideration were selected for scrutiny assessments and, accordingly, statutorily notices were issued and served upon the assessee. 4. During the course of scrutiny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s clear that the products manufactured by the assessee do not fall under tariff No. 4811.20, 4811.31 and rather the products falls under the Tariff 7607-20-90 of CETA and 8309-8309 90 20 of CETA. The Circular No. 28/89 dated 26.09.1989, F.No. 164/1/89-CX.4] issued by Government of India Ministry of Finance (Department of Revenue), New Delhi "Subject:- Classification of aluminum foils-regarding- A doubt has been raised as to whether aluminum foils, cleared in running length in the form of strips and subsequently used for sealing of milk bottles, would be classifiable under chapter 76 or chapter 83 of CET. The matter had been examined earlier. Vide Board's Telex F.No. 164/8/87-CX.4, dated 17.06.1987, it was clarified that aluminum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 7607 Department's Appeal against this order was set aside by the Supreme Court in CA No. 5148/02 on 24.02.2003 (2003) (157) E.L.T. A35 (SC) on the ground that the Department did not file appeal against the CEGAT order in the case of Indian Foils Limited, Calcutta. This judgment of the Supreme Court has been accepted by the Boards and it has been decided by the Board that classification of aluminum foil laminated on both sides with plastic film would be under the Chapter Heading 7607 Instead of Chapter Heading 3920." In view of the aforesaid discussion, it is clear that the appellant is not covered under tariff 4811 and the Assessing Officer is directed to allow the deduction u/s 80IC of the Act." 9. Similar finding was given for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as contained in Section 80IA(12)(c) is relevant. This refers to the assessment year relevant to the previous year "in which the industrial undertaking begins to manufacture or produce articles or things...." Under sub-cl. 12 (f) of section 80IA, an SSI is defined to mean an industrial undertaking which is "as on the last day of the previous year, regarded as a small-scale industrial undertaking under section 11B of the IDR Act." 14. We further find that while 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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