9911796707
TMI Blog1988 (10) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1577/Cal/81 dated 24-11-1981 passed the following orde : As already decided in this Office Order-in-Appeal No. 811 to 817/Cal/1981 dated 30-5-1981 in the appeal of M/s. The Kinnison Jute Mills Co. Ltd., etc. Pack sheet used in packing jute manufactures which are exported are correctly dutiable but need not be realised. But the appellants are entitled to the refund of the duty as a drawback. To demand the duty on such pack sheets and compel the appellants to claim the duty as drawback is only necessary lengthening of procedural complications. The ultimate end is that the appellants get back the duty paid on the pack sheets. When there is no dispute that the pack sheets were used in packing of jute products exported outside the country, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . They inter alia contended that pack sheets are woven as such and these are also Jute fabrics falling under Item No. 22(A) of the Central Excise Tariff like other Jute fabrics. These pack sheets are used for covering other jute fabrics and they never lose their identity as pack sheets or jute fabrics. Thus, when pack sheets are used for covering other jute fabrics falling under the same item number of the tariff, both the cover and the content represent jute fabrics, one containing the other, as a matter of convenience and both are exported and the value of the content includes the value of the covers and when uncovered the pack sheets still retain their identity as pack sheets or jute fabrics and are fit to be again used as pack sheet. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand was also barred by limitation. 6. The proceeding initiated under the review Show cause notice statutprily stood transferred of this Tribunal and came to be registered as an appeal as required under the Central Excise Act as amended. 7. During the hearing of this appeal Shri Chakraborthy, learned Departmental Representative submitted that the order of the Collector (Appeals) is erroneous and it is not legally sustainable. He urged the very grounds which are incorporated in the review Show cause notice. 8. Shri Manoj Arora, Respondents learned advocate however, contended that the Appellate Collector s Order is not only proper and correct but it is also legal. He submitted that the issue involved in the appeal is covered by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the Respondent had not been contested by the Departmental Representative. 12. Therefore, the short question that falls for our consideration is whether pack sheets in question when used for packing other jute fabrics which are exported under Bond are leviable to Central Excise Duty ? . 13. This question is no more Res-integra. As has been rightly contended by Shri Manoj Arora the issue involved in this appeal was covered by the decision of this Tribunal in Kanoria Jute Mills case referred to above. The point at issue in that case as set out by brother Shri K.L. Rekhi, Member (T) reads The point at issue in this appeal is whether Central Excise duty was payable on jute pack sheets and jute twine used in the factory of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f biscuits, a bottle of orange squash or a tin of paint, we do not say that we are buying the Biscuits and the packet, or the orange squash and the bottle or the paint and the tin. The same thing happens at the wholesale level, such as in the case of a bag of sugar, a tin of cooking oil or a carton of dry batteries. There is no doubt that the price that we pay for the goods includes the price of the contents as well as their packing but the transaction is identified in terms of the contents only.......................... The exporter abroad, no doubt, would be waiting for the jute manufactures he ordered for but not without their normal minimum packing. On the domestic front we notice that the Central Excise Department also treats the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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