9911796707
TMI Blog1997 (1) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... ff sub-heading 4818.12 or 4818.13 of the Central Excise Tariff Act, depending upon the constitution. 2. It is the case of the Department that the product comes within Tariff Heading 4818.90 and not under sub-heading 4818.12 or 4818.13 as held by the Commissioner (Appeals). It is the case of assessee respondent that the product in question should be classified under sub-heading 4901.90 as according to them, it does not come under sub-heading 4818.12 or 4818.13 as was held by the Commissioner (Appeals). 3. The facts of the case are as follows : The assessee respondent are the manufactures of various types of articles of paper namely labels, dairies, folders, wrappers, covers etc. A classification list was filed by them claiming the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontainers, boxes and the wrappers and arrived at the wrong conclusion that the product in question is classifiable under sub-heading 4818.12 or 4818.13. He would state that the product wrappers are being used in different ways, than the cartons or boxes which are used for packing of goods cartons or boxes are used for holding the goods. But in case of product, wrappers they are cut to size according to requirement of the goods which are to be wrapped by them. As such, therefore, it is argued by the DR that there is vast difference between printed cartons boxes etc. and the printed wrappers. It is strenuously urged by the DR that while arriving at a particular classification the form and function of an item as well as its commercial issue sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the printed paper covered length wise product in the colour required by the Chocolate manufacturer namely Cadbury s. Moreover the wrapper is open on both sides so it cannot be equated with carton which is enclosed on all sides. The Chocolate slides through the printed material, hence the facts are different. He would also argue emphatically that it would come only within the term other products of the printing industry , as contained under Heading 4901 and this will come within sub-heading 4901.90 other. The impugned order he would argue therefore, that the finding made thereunder without any reason is nonest in law. He would further argue that the printed wrapper are product of printing industry for the reason that the printed matter ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is wrapped over the Chocolate. To us, it seems to be obvious that the product is used as a wrapper i.e. to wrap the chocolate. In this case the Aluminium Foil covered chocolate. The information, colour and design of the printed matter is only incidental to the main function of wrapping the chocolate by means of glue very gum. Otherwise why the gum is used on both sides of wrapper lengthwise. 8. Learned Counsel for the assessee vehemently tried distinguished Rollatainers case (Supra) by stating that in that case carton was the subject matter of the decision and in this case it is paper material. This matter need not deter us, and it is not res integra Supreme Court in the case of Collector of Central Excise Bombay v. Paper Print Product Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er field of activity than it did in the past. Can we, therefore, say that every material on which printing work is done becomes a product of printing industry? The answer has to be in the negative . In the latter portion of the said paragraph the Supreme Court approved the reasoning of Karnataka High Court, which are as follows. The mere fact that something is printed is on a product by itself does not make it a product of the printing industry. AND The printing cartons are designed at times to make the product attractive for the purchasers, and at time to identify the goods and highlights its qualities and at times to identify the manufacture of the goods. All the same carton remains a carton is used for packaging purposes". The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps the chocolate. The printed matter is incidental to the act or function of wrapping the Chocolate. 11. We would also refer to the case decided by the Supreme Court in the case of Metagraphs Pvt. Ltd. v. Collector of Central Excise, Bombay 1996 (88) E.L.T. 630 (S.C.) = 1996 (17) R.L.T. 621 (S.C.). In that case Supreme Court considered the question whether labels printed on flat off set printing press and that printing is done on deep offset printing machine is to be treated as an object of printing industry or not and eligible for exemption under Notification 55/75, dated 1-3-1975. There the Supreme Court held, after referring to Rolla Tainers case (Supra) that the product was of printing industry and distinguished Rollatainers case. B ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
