2004 (1) TMI 505 - AT - Central Excise

Summary

Issues:
1. Retention of appeal filed before East Regional Bench.
2. Pre-deposit of balance amount of duty and penalty.
3. Classification of aluminium foil laminated with plastic films.

Issue 1: Retention of appeal filed before East Regional Bench
The judgment addresses a Miscellaneous Application for the retention of an appeal filed before the East Regional Bench on the grounds that the appellant's Head Office is in Kolkata. The Tribunal allows the Miscellaneous Application, stating that the appeal will be heard with the consent of both sides.

Issue 2: Pre-deposit of balance amount of duty and penalty
Regarding the duty demand of Rs. 1,91,230, the appellant had already deposited Rs. 1,00,000 at the time of the appeal disposal by the Commissioner (Appeals). The Tribunal finds this deposit sufficient and dispenses with the pre-deposit condition for the balance amount of duty and the penalty in its entirety.

Issue 3: Classification of aluminium foil laminated with plastic films
The judgment delves into the disputed issue of the classification of aluminium foil laminated with plastic films. Referring to previous decisions, the Tribunal notes that the product should be classified under Heading 76.07 rather than Chapter 39. This conclusion is supported by earlier Tribunal decisions and a Circular issued by the Board, which clarified that such products fall under Chapter Heading 76.07. Consequently, the impugned order is set aside, and the appeal is allowed in favor of the appellants, with consequential relief granted. The Stay Petition is also disposed of in light of this decision.