9911796707
TMI Blog1996 (12) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... t is pointed out at the outset that this issue has been decided in the appellants own case covering different periods of demand by Tribunal s Final Order Nos. 607 and 608/96-C [reported in 1996 (88) E.L.T. 285 (Tribunal)] (disposing of Appeal Nos. E/2519 2520/90-C). The Tribunal has upheld the contention of the Department that the product in dispute is classifiable under sub-heading 4805.90 and also held that the product is not eligible to the benefit of Notification No. 43/86 which benefit is admissible only if the product was classifiable under Heading 48.20. 2. Following the ratio of the above order which applies on all force to the present case, we uphold classification of the product under Heading 4805.90 and reject the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finishes and used principally for Book Covers. The Dealers affidavits forming part of their appeal paper book are evidence of the fact that their paper is principally used for book cover. If Heading 48.20 and Heading 48.05 are perused, it will be observed that cover paper (book cover) finds specific coverage under Heading 48.20 whereas Heading 48.05 is generic and therefore, specific heading should prevail as held in the case of CCE v. Metrowood Engineering Works reported in 1989 (43) E.L.T. 660 (Tribunal). And, in this respect, Rule 3(a) of Rules of interpretation and the relevant judgments may be considered. 8. The appellants have further stated that their classification lists for the said Cover Paper were, all along during the materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that their book covers are manufactured and cleared in loose sheets. The size of their product is 20" x 30", 60" x 75 cm, 18" x 23" and 17" x 27" in which they are cleared from the factory to the wholesale dealers who, in turn, sell them to stationery dealers as book covers. 14. The common parlance used in trade is undoubtedly important and so also ISI specifications but when Central Excise Tariff provides certain criteria, they have to be necessarily followed. 15. The A.C. had modified the classification in the light of an appellate order and could not be faulted on that score. 16. The Collector (Appeals) has referred to his predecessor s order and the product description mentioned before his predecessor and himself and this has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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