9911796707
TMI Blog1996 (3) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Notification No. 49/87 as converted paper. 2. Arguing for the appellants, the ld. Advocate submits that they purchase plain glassine poly-laminated paper and subject the same to printing with designs and names of the medicines in the factory. Such product was a converted type of paper and is exempted under Notification No. 49/87-C.E., dated 1-3-1987. He, however, submitted that it is true that originally they claimed classification under Chapter 49. The Collector (Appeals) himself has held that the primary use of such paper is for packing and labelling, and therefore, he ought to have held such type of paper as converted paper. In this connection, he cites the Tribunal s Order in case of Systems Packaging Ltd. v. C.C.E. - 1990 (45) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 49/87-C.E., dated 1-3-1987 exempts converted types of paper and paper rolls falling under Chapter 48 of the C.E.T.A. from the whole of excise duty leviable thereon provided that such type of paper or paper rolls have been produced out of the base paper on which appropriate rate of duty of excise or additional duty of customs has already been paid and provided further that such base paper or base paper rolls has not been produced out of pulp within the production of the factory of such paper or paper rolls. This notification also excludes paper or paperboards, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, surface decorated or printed paper falling under Heading No. 48.09 and 48.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that irrespective of the fact that whether or not such paper is subsequently varnished or glazed by chemicals or embossed would be entitled to the benefit of the Notification. In the case of M/s. Systems Packaging Ltd. v. C.C.E. - 1990 (45) E.L.T. 165, the Tribunal held that so long as the converted paper is made from the base paper falling under Chapter 48, it would not make any differences whether converted paper is made directly from such base paper or base paper is subjected to certain process. The process of slitting is a process of conversion as understood in the paper industry. The slitted paper in reels manufactured by the appellants fall within the description of converted type of paper for the purpose of Notification No. 49/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
