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TMI Blog1995 (7) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... geable in respect of their products described by them as : (i)Printed labels, (ii)Side labels, (iii)Seals, (iv)Wrapping paper 3. At this stage they were aggrieved of the aforesaid order of the Collector (Appeals) in respect of printed labels and the wrapper papers or the `wrappers . And he would like to draw attention to the same film and photographs filed by the appellants. 4. Their `printed labels are normally flat pieces of printed papers not capable of holding or storing anything but are meant to be put on the aluminium foil pouch containing the cigarettes to indicate the name of the manufacturer, the name of the product, and the number of cigarettes contained in the aluminium foil pouch. 5. It was, therefore, their conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary information that the customer would want in respect of the goods he purchases. As such their `printed wrappers are also classifiable as printed labels under 4818.90 and were similarly exempted from duty under Notification No. 228/86 as amended. 7. It was their alternative submission that these `printed labels would be classifiable under 4817.90 as converted type of paper exempt under Notification No. 49/87 as amended. 8. In view of the above position it was their request that the Collector s order may be modified in the case of labels and set aside in the case of wrappers with consequential relief. 9. The learned D.R. strongly opposed their prayer. He drew attention to the samples filed by the appellants and also produced a pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udes printed papers such as wrapping papers for individual traders, trade marks and devices, direction for use and merchandise etc. 10. It was his contention that the appellants have not produced any evidence to show that it was a converted type of paper which would entitle it to the benefit of Notification No. 49/87. 11. It was also his contention that the printed wrapper even after being cut to size remains paper and does not become a product, and therefore, it would be classifiable under 4817.90 as other paper and after introduction of sub-heading 4823.19 under that heading. 12. The Notification No. 49/87 has come into effect only from 1st March, 1987 whereas dispute relates to the period covered by classification list No. 5/86. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as merely a paper of a kind used for printing and its end-use has to be kept in view and the fact that it was used for wrapping cigarette packets has not been denied. The fact that the end-use is relevant was so held by the Bombay High Court in the case of Advani Oerlikon reported in 1981 (8) E.L.T. 432 (Bombay) relying on the Supreme Court s judgment, reported in AIR 1967 SC 1454. This view has been reiterated in the case of Gujarat Woollen Felt Mills, reported in 1977 (1) E.L.T. (J 24) and Dunlop India Ltd., reported in AIR 1977 SC 597. 16. It was also his contention that insofar as classification is concerned the burden of proving necessary ingredient was upon the department as held by the Supreme Court in the case reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vers only printed labels and not such containers or cases was not available to this product. 18. Insofar as the product described as `wrapper is concerned it is undoubtedly a printed sheet of paper. It neither functions as a label nor is used as such. At the same time it cannot be denied that it is used for wrapping. The HSN Explanatory Note to Chapter 48 includes printed papers such as wrapping papers for individual traders, trade markets and devices, direction for use and merchandise etc. Therefore, learned DR is right to this extent. At the same time learned counsel is correct in pointing out that it was a `converted type of paper and used for wrapping and the nature or type of use is required to be kept in mind. 19. We observe in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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