9911796707
TMI Blog1993 (9) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... cords, we have proceeded to hear the departmental representative for passing this order. 3. The appellants are engaged in the manufacture of paper and paper boards. They manufacture inter alia M.G. kraft paper and kraft liner etc. The issue relates to benefit of exemption notification in terms of Notification No. 46/83 dated 1-3-1983. Arguing for the Revenue Ms. Praveen Mahajan, learned SDR, submitted that appellants have claimed benefit of exemption in terms of Notification No. 46/83 in respect of paper of the substance having 220 gms. It was declared in the classification list the substance of paper manufactured by them exceeds 25 gms and contained not less than 50% by weight of pulp made from bagasse, jute, stalks, ceral straw and/or w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of 220 gms cannot be classified as paper and therefore, exemption under Notification No. 46/83 would not be applicable and they were not entitled to claim the concessional rate of duty. The Assistant Collector confirmed the demand on the sole ground that as per I.S.I. specification (i.e. 4661 - 1968) the board is defined as paper of the substance not below 180 gm/m. It was contended by the appellants before the authorities below that the notification prescribing the concessional rate of duty does not specify the substance of paper which was eligible for such concessional rate of duty. They strongly relied upon subsequent adjudication order dated 3-5-1991, passed by the Collector in their written submission to decide the issue in support o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was not brought on records and there was no mention in this regard either in the show cause notice or in the order passed by the Collector for changing approved classification. Hence, in this case whether an item is a paper or a paper board is an important issue to get the benefit of concession in terms of Notification No. 46/83. We find that as early as in the year 1955 there was a clarification of the Central Board of Excise Customs, on this issue as contained in letter No. 36/121 /54/Cus./ dated 14-4-1955, which is published at pages 434-435 of Central Excise Tariff of India 84/85 (11th Edition) by R.K. Jain. It is stated therein that the grammage per square metre is an important criterion for distinguishing paper from board and for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e product is kraft paper and not board. 7. In the absence of any contrary evidence brought on record by the department the certificates produced by the appellants support their contention that this product is paper and not board. The issue was correctly dealt in the subsequent adjudication order passed by the Collector as per his order dated 25-3-1991 as it was rightly pointed out by the appellants. Taking into consideration that classification list for product in question was finally approved by the Assistant Collector granting the benefit of Notification No. 46/83 dated 1-3-1983 and in view of our foregoing conclusion, we do not find any justification to deny the benefit in terms of Notification No. 46/83. In the result, we set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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