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TMI Blog2002 (9) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... de of paper and paperboard falling under Chapter 48. The shell and slide are component parts of a cigarette packet which is complete only when the slide is inserted into the outer shell. They manufacture these items on job work basis for M/s. VST Industries, Hyderabad. In January, 1996 the appellants filed a fresh declaration changing the classification from 4819.12 to 4823.90 which has been accepted in view of CEGAT s judgment in the cases of M/s. ITC Ltd. v. CCE, Madras and M/s. VST Industries Ltd. v. CCE., Madras and CCE, Patna v. M/s. ITC Ltd., vide Order Nos. 253 to 256/95C, dt. 31-8-95. 3. In the year 1996-97 Budget, the duty on goods falling under Chapter S.H. 4819.12 was reduced from 20% to 10% Adv., retaining the rate of duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remains the same both for 1995-96 and 1996-97 and therefore the classification of the impugned goods under 4823.90 seems to be correct and Assistant Commissioner s order in this regard is justified and sustainable. The Tribunal s decision in the case of M/s. Shree Arun Packaging Corporation v. CCE, 1996 (88) E.L.T. 417 cited by the appellants in their favour is not relevant and appropriate when more specific case concerning the classification of shells and slides has already been decided by CEGAT vide Order Nos. 253 to 256/95-C, dt. 31-8-95 referred to above. In my view, this will hold good in the changed circumstances also. Moreover, this decision of the Tribunal will prevail over the decision of the CEGAT in the case of M/s. Shree Arun P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other Note : The portions which are additions, before and after amendment are underlined. and find there was no corresponding change in Heading 48.23 and the Sub-Headings thereunder. (b) The Larger Bench of the Tribunal in the case of Collector of Central Excise, Bombay v. Vijay Flexible Containers Pvt. Ltd. reported in 1998 (100) E.L.T. 158 (Tribunal) has held by majority decision that Outer shells, Sleeves and hinged lid blanks are only a piece of printed paperboard and not a receptacle and that goods were not classifiable under erstwhile Tariff Item 17(4) or 17(3). The erstwhile Tariff Item 17(4) covered articles of paper pulp and paper board, specified as - Boxes, cartons, bags and other packing containers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Larger Bench of the Tribunal in Vijay Flexible Containers Pvt. Ltd., they are covered by the same wordings to be classified under Heading 4819.90 due to the Tariff amendment to the Heading 4819 by the Budget Proposals of 1996-97. (e) We would find classification under Heading 4823.90 to be more appropriate by applying the rules of classification on the basis of letter and spirit of the Budget Proposals. We do not find, there is any reason to change of classification from under Heading 4823.90, merely because of the Department appeal against the Tribunal s decision on classification under Heading 4823.90 is pending before the Supreme Court as no order of the Apex Court has been shown to us by both sides. 6. In view of our find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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