9911796707
TMI Blog1994 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... -1983 in which they claimed full exemption from the payment of duty in respect of printed mill board cartons and boxes in terms of Notification 279/82 dated 22-11-1982 as amended by Notification 48/83 dated 1-3-1983. The sample of the said goods was drawn on 29-8-1983 and sent to Deputy Chief Chemist who in his report dated 30-11-1983 gave the following finding :- Sample is in the form of printed carton having one surface smooth and darker (more brownish) than the other rough and lighter side. Thickness of the sample is 0.51 mm. It is composed of chemical and mechanical pulp. Grammage of the sample is 358. It contains colouring matter. The result of the test of the sample was communicated to the appellants by the concerned Superintend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 26-2-1985 respectively asking the appellants to show cause why the assessment made provisionally under Rule 9B of the Central Excise Rules, 1944 should not be finalised and duty amounting to Rs. 15,783.65 and Rs. 10,528.56 respectively should not be demanded and recovered from them for the clearances effected during the periods 1-4-1984 to 31-10-1984 and 1-11-1984 to 31-1-1985 respectively since the goods in question were not eligible for the benefit of Notification 279/82 dated 22-11-1982. Thereafter, the Assistant Collector vide his order dated 23rd July, 1985 confirmed the said demands on the grounds that the products in question were not eligible for exemption under Notification No. 279/82 dated 22-11-1982 since they had been found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of different colours. They have contended that word unbleached appearing in the definition of `Mill Board in the notification presupposes the existence of some colouring matter in the board. They have argued that the board can be easily split into two layers cannot automatically lead to the conclusion that the board is not homogenous when it had not been indicated by the Chief Chemist that the two layers were of different composition. On these grounds the appellants have contended that the concerned authorities had failed to prove that the board from which they had made cartons were not eligible for exemption under Notification 279/82 dated 22-11-1982. They have therefore prayed that the impugned order may be set aside. On behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f mechanical pulp. Thickness of the sample is more than 0.5 mm. and grammage is 357.2 without applying any tolerance. It contains colouring matter. On a plain reading of the test reports furnished by the Deputy Chief Chemist and the Chief Chemist, it is evident that the sample was in the form of a sheet having one smooth surface and the other rough and darker in shade than the other and it could be easily separated into two layers. The reports also indicated that the sample contained colouring matter. We are therefore inclined to agree with the findings of the Collector (Appeals) that the goods in question could not be deemed as having been made out of `mill board satisfying the requirements laid down in Explanation (a) of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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