1993 (1) TMI 147 - Commissioner - Central Excise

Summary

Issues: Classification of continuous stationery for use in computers under Chapter 4823.90 chargeable to duty @12% vs. claim under Heading 49.01 or 4820.00

In the case, M/s Karamchand Thapar & Bros, (CB) Ltd., Unit Vidharbha Printers, Nagpur filed an appeal against the order of the Assistant Collector C.Ex., Nagpur approving the classification of continuous stationery for use in computers under Chapter 4823.90 chargeable to duty @12%, contrary to the appellant's claim under Heading 49.01 or 4820.00. The appellant believed that no duty was payable on the product and filed a classification list under protest claiming NIL rate of duty under Chapter Heading No. 4901.90. The Assistant Collector issued a show cause notice, and after a personal hearing, upheld the classification under Chapter 4823.90. The appellant contended that the product should be classified under Heading 4820.00 based on Board's circular No. 11/91. The circular clarified that continuous computer stationery falls under Heading 4820 and is exempt under Notification No. 43/86-C.E. The Trade Notice 93/91 and the Collector, C. Ex., Nagpur's order supported this classification. The judgment highlighted that the impugned products should be classified under Heading 4820, not 4823.90, as decided by the Assistant Collector. The Trade Notice and the Collector's order confirmed this classification, leading to the appeal being allowed and the impugned order set aside.