9911796707
TMI Blog1999 (8) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... b-heading No. 4901.90 of the Schedule to the Central Excise Tariff Act, in their classification list No. 16/94. Subsequently they claimed classification under sub-heading No. 4823.19 or 4811.21. The Assistant Collector, in Adjudication order dated 14-6-1994, classified the product under sub-heading 4819.12 holding that the impugned goods were used only for packing of cigarettes and not used as a label and that Heading 48.19 is more specific than Heading 48.23. The Assistant Commissioner also placed reliance on the Explanatory Notes of H.S.N. which reads as under :- Containers assembled or intended to be assembled by means of glue, staples, etc., on one side only, the construction of the container itself provided the means of forming the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As the appeal was filed within the period specified in Section 35B of the Central Excise Act, the subsequent removal of defects pointed out by Registry of the Tribunal does not mean that the appeal was filed beyond the statutory period and hence the preliminary objection is overruled. 4. Shri Sumit K. Das, learned DR, submitted that the impugned goods are meant only for packing of Panama Virginia Cigarettes as the brand name, statutory warning, number of cigarettes contained in the packet are printed on them and are made to correct size for packing and does not require any further cutting or modification before use; the impugned goods are folded, at the time of manufacture of cigarettes, and glue is pasted along only one of the edges, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Civil Appeal No. 8754 of 1995 G.T.C. Industries Ltd. v. CCE, Bombay in which product was classified under Heading 4818.90. 5. We have considered the submissions of both the sides. The rival headings of the Tariff are as under :- 4819.12 - Printed cartons, boxes, containers and cases 4821.00 - Paper or Paper Board labels of all kinds, whether or not printed. 6. We observe from the process mentioned by the learned DR and after seeing the packet of Panama Cigarettes that the cigarettes were contained in the impugned product. It was used as a case for containing the cigarettes. The impugned product is folded and glued so that the cigarettes wrapped in aluminium foil can be kept therein. The impugned product is not used as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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