1996 (9) TMI 257 - AT - Central Excise

Summary

Issues: Classification of printed wrappers under sub-heading 4818.19 or 4818.90.

Detailed Analysis:
1. The appeal challenged the order of the Collector, Central Excise (Appeals) regarding the classification of printed wrappers used for packing goods. The Collector held that the wrappers should be classified under sub-heading 4818.90 instead of 4818.19, as they were considered containers and not falling under the categories of cartons or boxes.

2. The appellants initially described the goods as printed cartons, boxes, containers, and cases under specific sub-headings. The Department contended that the goods were classifiable under different sub-headings than claimed by the appellants. The Asstt. Collector classified the items, including printed wrappers, under various sub-headings, leading to the appeal before the Collector (Appeals).

3. The appellants argued that the printed wrappers should be classified under sub-heading 4818.90 or even under Chapter sub-heading 4901.90 for products of the printing industry. They cited Chapter Note 8 of Chapter 48 to support their classification argument and emphasized that the wrappers were not merely incidental to the primary use. The appellants also referred to a government circular for support.

4. The appellants further sought to raise additional grounds for classification, arguing that the wrappers were correctly classifiable under sub-heading 4818.90 as paper cut to size, or even under sub-heading 4817.90. They referenced relevant case law and circulars to support their arguments.

5. The Department reiterated the findings of the lower authorities regarding the classification of the goods under specific sub-headings.

6. The Tribunal rejected a miscellaneous application by the appellants for raising new classification issues not previously raised before the lower authorities, stating that presenting a new case before the appellate authority was impermissible.

7. The Tribunal focused on the main issue of whether the printed wrappers should be classified under sub-heading 4818.19 or 4818.90. Detailed analysis of the relevant sub-headings and the nature of the product led to the conclusion that the wrappers were to be classified under sub-heading 4818.19 as printed containers.

8. The Tribunal set aside the impugned order and allowed the appeal based on the classification of the printed wrappers under sub-heading 4818.19, in line with the analysis provided.

This detailed analysis covers the issues involved in the legal judgment, providing a comprehensive overview of the arguments presented and the Tribunal's decision on the classification of printed wrappers under specific sub-headings.