9911796707
TMI Blog1998 (8) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... der Central Excise Tariff sub-heading 4818.19, as contended by the Revenue or whether they are not goods within the meaning of the Central Excise Law and hence not liable to duty. 2. The brief facts of the case are that the respondents had submitted a classification list on 30-4-1986 of paper slits/slides as articles of paper, pulp, paper board under Central Excise Tariff sub-heading 4818.19, and the list was approved provisionally on 19-5-1986, classifying the paper slides under Central Excise Tariff sub-heading 4818.90. A show cause notice was issued to them proposing classification under Central Excise Tariff sub-heading 4818.13 for the period from 28-2-1986 to 29-2-1988. The Assistant Collector vide the order dated 19-10-1988 confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submits that the Tribunal was bound by the High Court judgment in the case of Zupiter Printery Another v. Union of India etc. wherein the Court held that the definition of goods makes it clear that to become `goods an article must be something which can ordinarily come to the market to be sold and bought. But at the shell stage, it can neither be bought not sold in the market........ and `shells of cigarette packets manufactured by the petitioner are not excisable under Entry 17(4) of the First Schedule as introduced by Finance Act, 1982. The learned Counsel also submits that in the case of Asia Tobacco Company Limited v. Union of India cited Supra, the Madras High Court has held that outer shells and inner slides cannot be subjecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e carefully considered the rival submissions. We find that in the case of same assessee reported in 1994 (71) E.L.T. 478 (Tribunal), the Tribunal has examined the judgment of the Hon ble Delhi High Court in the case of Zupiter Printery Another v. Union of India and Madras High Court in the case of Asia Tobacco Company Limited v. Union of India, in Para 13 of his order and in Paras 14 to 16, has come to the conclusion that slides for cigarette packets are marketable for the reason inter alia that they have a specific name, they are admittedly parts of cigarettes which find extensive use in cigarette industries, that the assessee itself had been filing classification list for the slides manufactured in their factory and has noted that the D ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
