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2019 (8) TMI 716

..... 1985? - appellant contends that the classification decided by the Tribunal had adjudged the classification to be under heading no. 4818 90 of the First Schedule to Central Excise Tariff Act, 1985 which, after the amendment, was intended only for ‘articles of paper’ and ‘not printed cartons.’ HELD THAT:- In classification disputes, it is well settled that if the alternative proposed in the show-cause notice is not defensible, the claimed classification will prevail even if other headings be more apt. In view of this, we do not have to classify the product based on submissions made by either side. The consequence of the failure of the product to be covered by the heading proposed in the show cause notice suffices for a .....

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..... entral Excise (Appeals) order-in-appeal no. ZBN/68/M.V/99 dated 25th February 1999 that referred to the decision of the Hon'ble Supreme Court delivered on 11th December 1997, was incorrect as the said order of the Hon'ble Supreme Court pertains to period before chapter 48 of the First Schedule to Central Excise Tariff Act, 1985 was restructured in Finance Act, 1988. It is also noticed that the Tribunal, too, had upheld the order of the first appellate authority classifying the goods under heading 4818 90. Referring to the changes effected by the restructuring in Finance Act, 1988, the first appellate authority found that the decision of the Hon'ble Supreme Court pertained to clearances effected between 1985-86 within headings fo .....

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..... ribunal)] which held that 17. We have considered the above submissions. We observe that insofar as the so-called Printed labels are concerned the learned D.R. s arguments have strong force. After seeing the packet of Panama cigarettes manufactured by the appellants which was produced in the Court we are convinced that the product has not been correctly described by the appellants. The aluminium foil in which the cigarettes are wrapped does not constitute a pouch, it is only a wrapper and the printed paper surrounding it on outside is closed on all sides and sealed with seal fixed on one side as rightly mentioned by the learned D.R. Therefore, it cannot be considered as a mere label. It actually performs the function of a printed container o .....

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..... the change in the tariff structure, the classification sought by the jurisdictional central excise authorities pertains to the description cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres within which are a number of other stationery items made of paper or paper board. Thus cartons, boxes, cases, bags and other packing containers of corrugated paper or paper boards is one and all others made of noncorrugated paper or paper board is the other. The residuary entry others does not pertain to carton, boxes, case, bags and other packing containers but to the stationery items included in the description of heading no. 4819 of First Schedule to Central Excise Tariff Act, .....

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