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TMI Blog1996 (2) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Nambirajan, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for decision in these appeals is the classification of `composite containers with printed labels pasted on outer surface of the containers'. 2. The assessee had claimed classification of these goods under Heading 1418.19 of the Central Excise Tariff. The Assistant Collector was of the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambirajan for the respondent contends that the Collector has passed a reasoned order just to find the classification under sub-heading 4818.19. He cites various decisions in his favour. 5. In his order, the Collector had noted that sub-heading 4818.12 included "printed cartons, boxes, containers and cases" made wholly out of paper of paperboard of various specified sub-headings. Since the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Delhi High Court in Zupiter Printery & Another v. Union of India 1991 (34) E.C.R. 7 in which it has been held that outer shell for packing of cigarettes are not boxes or cartons. The decision of this Tribunal in I.T.C. Ltd. v. CCE 1994 (71) E.L.T. 478 also provide support for the Collector (Appeals) contention that there might be containers which are not cartons, boxes or cases. 6 . The D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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