9911796707
TMI Blog1998 (9) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... Jyoti Balasundaram, Member (J)]. The classification of printed catch covers sample folders manufactured by the appellants herein arises for determination in this appeal - according to the assessees, the item falls for classification under T.I. 68 of the Schedule to the erstwhile Central Excise Tariff upto 28-2-1986 as product of printing industry and entitled to exemption in terms of Sl. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sputed item during the period 1985-86 to 1989-90 (upto November 1989) and has also imposed a penalty of Rs. 25.000/- on the appellant herein. 2. We have heard Shri J.M. Sharma, learned Advocate and Shri Satnam Singh, learned SDR. 3. The process of manufacture of printed catch covers/sample folders is as under: Maplitho/art cards are purchased by the appellants, printed according to the cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute falls for classification under CET sub-heading 4818.13 for the period from 28-2-1986 to 28-2-1988 and thereafter, under CET sub-heading 4819.12. The case law relied upon by the learned Counsel viz. the decision of the Hon ble Supreme Court in the case of Metagraphs P. Ltd. v. CCE, Bombay reported in 1996 (88) E.L.T. 630 (S.C.) is distinguishable because the product in dispute before the Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closing by unattached four flaps, which is different from the product in dispute in the present appeal. We further take note that in the United Paper Products case cited supra, the Tribunal has held that such boxes are printed card board boxes not eligible to the benefit of Notification 66/82 dated 28-2-1982, and there was no dispute on the classification of the item which was covered under T.I. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants before the adjudicating authority, on the ground that they were under the bona fide belief that the item in dispute was an article of printing industry and covered by exemption Notifications and hence there was no deliberate or wilful intention to evade payment of duty. This aspect is also remanded to the adjudicating authority who shall pass fresh orders on time bar and on class ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
