TMI Blog1995 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... Salt Act, 1944 (hereinafter referred to as 'the Act'). 2. The appellant has been manufacturing fibre drum, which consists of a circular tube exclusively made out of paper or paperboard. The lid and the bottom are made of plywood which is reinforced with mild steel rings and clamps. According to the appellant, in the total weight of the fiber drum, the predominant weight is of the paper or paperboard. The same is the position in respect of value of the said fibre drum, the predominant value being of the paper or paperboard. Commercially, it is known as a paper product. 3. The dispute is as to whether the fibre drum should be classified under Item No. 17(4) as claimed by the appellant or under the residuary Item No. 68, which is the stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Item No. 68. Ultimately by an order dated 20-10-1982, the Assistant Collector of Central Excise, held that Item No. 17(4) and Notification No. 66/82 were only applicable to such goods and articles which were made exclusively out of paper or paperboard. Aggrieved by the said order, an appeal was filed before the Collector of Central Excise (Appeals). The said appeal was allowed on the finding that fibre drum was classifiable under Item No. 17(4). The Collector of Central Excise (Appeals) referred to the composition of the fibre drum and the aforesaid Trade Notice in support of his finding. 4. The Revenue preferred an appeal before the Customs, Excise Gold (Control) Appellate Tribunal (hereinafter referred to as 'the Tribunal'). The T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ste-board, mill-board, corrugated board and articles thereof have been specified in clauses 1 to 4 of Item No. 17. It need not be pointed out that boxes, cartons, bags and other packing containers, mentioned in Item No. 17(4) must have been manufactured out of paper or paperboard. But if just to strengthen the packing container, a small piece of plywood or a steel ring is introduced, whether such packing containers shall be out of the purview of Item No. 17(4)? The Tribunal has referred to the details of the fibre drum by saying that the cylindrical portion of the fibre drum is made of paper and its bottom and top are of plywood, reinforced with mild steel ring and clamp. The Tribunal has also mentioned in the impugned order that according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Flexible Packaging issued by Indian Standards Institution (IS : 7186 - 1973 ) defines 'Fibreboard Drum' as "a shipping package with cylindrical sidewall composed of paper or board having disc ends of similar or different materials, such as steel, wood etc." Thus, in spite of plywood discs at the top and the bottom, the fibre drum is to be treated as a fibre board drum, according to the Glossary of Terms relating to Paper and Flexible Packaging issued by the Indian Standards Institution. Whatever may be the classification by the Customs Co-operation Nomenclature (CCCN - Brussels), but Tariff Item No. 17, including 17(4) clearly specify that products covered by said Item No. 17 must be the product of paper, paperboard and all sorts. 8. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each word used therein takes its colour from the word just preceding and just succeeding and the adjectival clause 'articles made of plastics'. Articles made of plastic meaning article made wholly of commodity commercially known as plastics, and not articles made from plastics alongwith other materials." (emphasis supplied) 9. The Tribunal has placed reliance on the judgment in the case of M/s. Indian Textile Paper Tube Company Ltd., Madras v. Collector of Central Excise, Madurai, 1984 (18) E.L.T. 35, where it was said that Vim Containers and Defence Containers cannot be said to be articles of paper or paperboard; they are composite containers made of paper, paperboard and other metal components. The material components like lids and bot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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