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TMI Blog1989 (12) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... tive from 6-8-1984 and 10-9-1984 respectively classifying the above products under Tariff Item 17(1) claiming exemption under Notification No. 63/82-CE dated 28-2-1982 as converted types of paper. The classification lists were approved provisionally. However, it was observed that VM PET/LDPE coated glassine paper consists of four ply laminate in which the 1st layer is of paper, second LDPE, third Vacuum Metallised Polyester and fourth, again LDPE and thatBOPP/LDPE coated glassine paper consists of four ply laminate in which the 1st layer is of paper, the second, third and fourth layers are of the same plastic as in the case of VM PET/LDPE coated glassine paper (with the difference that the third layer is polypropylene). Therefore, a show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processed goods are correctly classifiable under Tariff Item 68. 6. The argument of Shri J.S. Agarwal, learned Advocate appearing for the Respondents is two-fold. He would submit that the show cause notice in this case was issued on 6-2-1985 in which there was no allegation of intent to evade payment of duty. However, it was only in the corrigendum dated 15-3-1985 that the allegation of intention to evade payment of duty has been made. He would submit that the show cause notice itself is not maintainable as it has been issued by the Assistant Collector, when subsequent to 15-11-1980 it is only the Collector who is empowered to issue show cause notices alleging intention on the part of the assessee to evade payment of duty. To fortify his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper board but to all varieties of converted types of paper and paper board (made by independent converters) like bitumenised water-proof paper, slitted paper, waxed paper, poly-coated paper, impregnated filter paper, metallised paper etc. However, the exemption contained in this notification would not be applicable to art and chrome board and wall paper." 8. He also relies upon Tariff Advice No. 2/84 dated 12-1-1984 where the Board has considered that kraft paper subjected to the process of impregnation with synthetic resins for the manufacture of plastic laminated sheets is classifiable under Tariff Item 17(2) as converted paper and eligible for exemption under Notification No. 63/82. 9. In rejoinder Shri Arora submits that the Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered by the Tribunal were items 15A(2) and 68 of the Schedule. Item 17(1) did not fall for consideration and, therefore, the decision in that case would not help resolve the present dispute. 14. The Department s case is that the two composite products in question are not converted paper but are appropriately classifiable under Item 68 but not eligible for duty exemption in terms of Notification 182/82 dated 11-5-1982 applicable to articles of plastic. The process of manufacture of the two products has already been set out in paras 11 and 12. The meaning of the term, converting as used in the paper industry has been set out in the CBEC s letter dated 17-5-1982 (extracted in para 7 of the order). It may be seen that there are two typ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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