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TMI Blog1995 (1) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of their printed cartons under 4818.12 and claiming exemption under Notification No. 140/86. 3. The Assistant Collector issued a show cause notice as it was felt that they were classifiable under 4818.13 as 'others'. 4. The Assistant Collector, however, after hearing the party dropped the demand and classified the product under 4818.12. 5. This was not acceptable to the department and therefore, the appeal was filed before the Collector (Appeals). 6. The Collector (Appeals), however, confirmed the order of the Assistant Collector and rejected the appeal. Hence, this petition. 7. It was their contention that 4818.12 covers only those printed cartons etc. which were made wholly out of paper or paper board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essarily used for making corrugated board, and it is this corrugated board which was classifiable under specified Heading 48.08. Hence, the classification as declared by them and approved by the Assistant Collector and confirmed by Collector (Appeals) was correct. 13. In response to queries from the Bench, the learned Counsel stated that they are manufacturer of a number of articles and had declared the articles falling under 48.08 also in their classification list and its classification was approved. 14. It was also his submission that they were also selling corrugated board and paperboard, they were also manufacturing and selling unprinted cartons made of such corrugated paper and paperboard and the department has not raised a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d board. However, he has no objection if the matter is decided in principle and remanded for verification of facts. 19. The learned DR has also no objection to remand of the matter. 20. We have considered the above submissions. 21. We hold that in order to determine whether the product was correctly classifiable under 4818.12, it was necessary to find out the heading in which the parent material was classifiable and if it was so classifiable in any of the specified headings or sub-headings under 4818.12 then classification under this heading would be justifiable. 22. It is necessary to note, in this connection, that we are only concerned here with immediate parent and not with the material of which the parent materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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