9911796707
TMI Blog2024 (9) TMI 1591X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly not eligible for exemption Notification No.04/2006-CE dated 01.03.2006 as claimed by the appellant treating the classification under 48191010 as corrugated cartons, boxes and cases. The adjudicating authority dropped the proceeding on the ground that even if the classification claimed by assessee is not acceptable, the same is correctly classified under 48081000, for this reason the demand under 48191090 as alleged in the show cause notice is not sustainable. Being aggrieved by the Order-In-Original Revenue filed the present appeal. 2. Shri Rajesh K Agarwal, Learned Superintendent (AR) appearing on behalf of the Revenue appellant submits that the commissioner has clearly erred in rejecting the classification of corrugated plates and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , of corrugated paper or paperboard 4% 12] As per the aforesaid entry goods falling under 481910 are exempted partially.Now the tariff entry under 4819 is as under : - 4819 Cartons, boxes and cases, of corrugated paper or paperboard: Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like 481910 cartons, boxes and cases, of corrugated paper and paperboard 48191010 Boxes kg. 10% 48191090 Other kg. 10% 481920 Folding cartons, boxes and cases, of non corrugated paper and paperboard: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly classifiable under 4808 entry which reads as under : - 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 48081000 Corrugated paper and paperboard, whether or not perforated kg. 10% 48082000 Sack kraft paper, creped or crinkled, whether or not embossed or perforated kg. 10% 48083000 Other kraft paper, creped or crinkled, whether or not embossed or perforated kg. 10% 48089000 Other kg. 10% From the above entry this is absolutely clear that even if the corrugated sheet as in the appellant case cleared without having boxes, the same is approp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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