1996 (4) TMI 339 - AT - Central Excise

Summary

Issues: Classification of sleeves and wrappers under specific tariff headings.

In this case, the Department filed an appeal against the order of the Collector (Appeals) Bombay regarding the classification of the product in question. The respondents submitted written submissions requesting a decision based on their submissions and records. The Department contended that the product, described as 'Sleeves and Wrappers' in the classification list, should not be classified under heading 4819.12. The Collector (Appeals) rejected the Department's appeal, stating that the product resembled flattened and folded cartons, falling under sub-heading 4819.12. The Department disagreed with this classification, arguing that sleeves and wrappers should not be classified under 4819.12.

During the proceedings, it was debated whether 'sleeves' and 'wrappers' were distinct products or one product. The Department argued that if the so-called wrappers were not cut to shape and size, they could not be classified under 4819.12 but might fall under 4823.19. The Department emphasized that the correct classification hinged on whether the product was cut to shape and size. The respondent maintained that the product was a wrapper cut to shape and size, aligning with heading 4819.12.

The Tribunal analyzed the submissions and evidence presented. It was noted that the A.C. had not issued an adjudication order initially, as the classification was accepted based on the Superintendent's report. The Collector (Appeals) had seen a sample described as sleeves and wrappers, agreeing with the classification under 4819.12. The respondents clarified that the product, known as wrappers in the market, was actually printed sleeves for packaging. The sample provided matched the description of sleeves and was classified under 4819.12. Reference to dictionaries and HSN supported the classification of sleeves under 4819.12.

Ultimately, the Tribunal upheld the Collector's classification of the product as sleeves under heading 4819.12. The error in the Collector's statement regarding the cutting of wrappers to shape and size was deemed inconsequential in light of the overall classification. The evidence, including samples and expert opinions, supported the classification of the product as sleeves under the specified tariff heading.