9911796707
TMI Blog1996 (1) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... e classification of the product Record Bags under sub-heading 4818.19 of CET with nil rate of duty. The Assistant Collector approved both the classification lists as claimed by the assessee. Aggrieved by the said order, the Revenue filed the refund petition before the Collector who has set aside the said approval and classified the said goods under sub-heading 4818.13 at the rate of duty of 35%. The Revenue had contended before the Collector that the product record bags are `sleeve used for packing of gramophone records as a container. The sleeves are classifiable under sub-heading 4818.12/4818.13 of the first schedule to the Central Excise Tariff Act,1985 depending upon the paper used. The record bags were manufactured out of Duplex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grouped in the sub-heading and, therefore, it has to be classified in the residuary sub-heading Other . He pointed out that the Collector has considered the item `record bags as a container. As container is not classifiable under sub-heading 4818.13, the classification is, therefore, required to be done under sub-heading 4818.19 only. 5. The Learned DR submitted that the item is not a container but it is a case and is required to be classified under sub-heading 4818.13. He also submitted that HSN is not aligned and, therefore, it cannot be referred to. 6. We have carefully considered the submissions made by both the sides and have perused the Tariff Heading. The Tariff Heading 48.19 is noted hereinbelow : 48.19 CARTONS, BOXES, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as reported in 1991 (52) E.L.T. 341. The Hon ble Supreme Court after referring to the definition of the expression container held that the expression container is used in three different senses : in a broad sense, it means a receptacle which contains, in a narrower sense, it means a receptacle in which articles are covered or enclosed and transported; and in a more limited sense, it means enclosures used in shipping or railway for transport of goods. If used in a broad sense, `container could include a tray because it is a receptacle which contains articles and, therefore, an egg tray would be a container . But an egg tray would not be a container in a narrower sense because articles placed in it are not covered or enclosed and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r storage and transportation of articles. Viewed from this analogy drawn by Hon ble Supreme Court, we have no doubt that the item in question is a `container because it serves the purpose of storage of the gramophone record. Now, the question is as to whether the container can be classified under sub-heading 4818.13 which includes only other printed cartons, bags and cases . lt is not the case of the Revenue that the expression `container and `cases are one and the same. There is a separate description of the term `container and `cases in sub-heading 4818.12 and it is only cases which are included under 4818.13. Therefore, the container not having been placed along with printed cartons, bags, and cases , its classification in the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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