2007 (12) TMI 331 - AT - Central Excise

Summary

The case involves a classification dispute regarding a 'button bag' made of paper. The appellant argued it should be classified as an 'envelope of paper,' while the Revenue claimed it should be an 'article of paper' for offices or shops. The tribunal found the item to be an 'envelope of paper' as it is used to carry spare buttons, not for correspondence. The tribunal ruled in favor of the appellant, waiving pre-deposit and stay of recovery for duty and penalty amounts.