2000 (2) TMI 127 - AT - Central Excise

Summary

Issues: Classification of printed outer shells, slides, and hinged lid blanks under the Central Excise Tariff Act, 1985.

Analysis:
1. The appeal was referred to the Appellate Tribunal CEGAT, Court No. III, New Delhi, based on a previous decision by a Larger Bench. The issue revolved around the classification of printed outer shells, slides, and hinged lid blanks under the Central Excise Tariff Act, 1985. The Tribunal noted that the earlier decision by the Larger Bench did not conclusively settle the matter for the subsequent period under the new Tariff Act, allowing for a re-examination of the issue.

2. The appellant manufactured printed shells, slides, and Hinged Lid Blanks, seeking classification under Chapter 48, Heading No. 48.18 and sub-heading No. 4818.19. However, the Assistant Collector classified the goods under sub-heading 4818.13, leading to a dispute. The Tribunal considered the nature of the goods and the arguments put forth by the appellant regarding their classification under the new Tariff Act.

3. The Tribunal analyzed the characteristics of the outer shells, slides, and H.L. Blanks manufactured by the appellant. It was observed that when assembled, these items functioned as boxes or containers, essential for packaging purposes. The Tribunal referenced legal precedents to support the classification of such goods under the packaging industry, emphasizing that the goods were utilized for packing cigarettes, thus falling under the packaging industry category.

4. Referring to Chapter Heading 48.18, the Tribunal compared the relevant sub-headings, particularly sub-heading 4818.13 and 4818.19, to determine the appropriate classification for the appellant's goods. It was established that the goods, when folded, adjusted, and glued, exhibited the characteristics of a packet or container, leading to their classification under sub-heading 4818.13 as items belonging to the packaging industry.

5. In conclusion, the Tribunal dismissed the appeal, upholding the classification of the appellant's goods under sub-heading 4818.13. The decision was based on the characteristics and usage of the printed shells, slides, and H.L. Blanks, which aligned with the classification criteria under the Central Excise Tariff Act, 1985.