1996 (7) TMI 293 - AT - Central Excise

Summary

Issues:
Classification of goods under Tariff Heading 4818.13 or 4818.19.

Detailed Analysis:
The appeal was filed against the order-in-appeal passed by the Collector (Appeals) regarding the classification of goods by the Assistant Collector. The Assistant Collector classified the paper board pouches under T.I. 4818.13, while the respondents claimed they should be under T.I. 4818.19. A show cause notice was issued, and the respondents argued that pouches and catch covers are not cartons, boxes, or cases and should fall under the general description of 4818.19. The Assistant Collector disagreed, but the Collector (Appeals) set aside the order, leading to the appeal (para 1-2).

The Appellant's representative argued that pouches and catch covers are containers and fall under the scope of sub-heading 4818.13, citing the Oxford Dictionary definition of "case." They referenced a previous Tribunal decision to support their stance (para 3).

The Respondents' Advocate maintained that their product should be classified under T.I. 4818.19, reiterating their previous submissions (para 4).

The Tribunal noted the conflicting entries of 4818.13 and 4818.19. Referring to a previous case, the Tribunal analyzed the definition of "case" and the H.S.N. reference notes to determine the classification. They found the facts similar to the cited case and agreed with its judgment, classifying printed pouches and catch covers under 4818.13. Consequently, the impugned order was set aside, and the appeal was allowed (para 5-6).