1995 (10) TMI 113 - AT - Central Excise

Summary

Issues: Classification of printed catch covers and printed pouches under Heading 4818.13 or 4818.19.

In the judgment by the Appellate Tribunal CEGAT, New Delhi, the issue at hand was the classification of printed catch covers and printed pouches under the Customs Tariff Act. The Assistant Collector initially classified the goods under Heading 4818.13, which was challenged by the appellants before the Collector (Appeals). The Collector (Appeals) held that the goods should be classified under Heading 4818.19. The Revenue appealed this decision, arguing that the items in question are essentially "flattened or folded cases or boxes" falling under Tariff sub-heading 4818.13. The Revenue contended that the term "cases" includes bags and pouches, thus the catch covers and pouches should be classified as cases. On the other hand, the respondents relied on a previous case to support their argument that the goods were entitled to a specific benefit under a notification. The Tribunal examined the definitions of "case" and the relevant H.S.N. classification to determine the appropriate classification for the goods.

The Tribunal noted that the previous case cited by the respondents dealt with a different issue regarding printed cartons/boxes and the benefit of a specific notification. In the present case, the dispute revolved around whether the printed catch covers and pouches could be considered as cases. The Assistant Collector had referred to the dictionary meaning of "case" to support the classification under Heading 4818.13, as opposed to 4818.19 which pertains to unprinted items. The Collector (Appeals) had referenced the H.S.N. to classify the goods under Heading 4818.19, but the Tribunal found that the H.S.N. description under this heading also included various items like seed packets and chocolate packets, indicating a broader scope than just unprinted items. Ultimately, the Tribunal set aside the decision of the Collector (Appeals) and allowed the appeal filed by the Revenue, classifying the goods under Heading 4818.13 based on the definition of "cases" and the interpretation of the H.S.N. classification.

In conclusion, the judgment clarified the classification of printed catch covers and printed pouches under the Customs Tariff Act, emphasizing the interpretation of the term "cases" and the relevance of the H.S.N. classification in determining the appropriate heading for these goods. The Tribunal's decision to classify the goods under Heading 4818.13 was based on the understanding that the items in question fell within the definition of cases, as supported by the dictionary meaning and the broader scope of items included under the relevant H.S.N. classification.