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TMI Blog2004 (7) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... /side packaging under heading 4808.10 and top/bottom covers, partitions, sleeves of corrugated sheets under Heading 4819.19 for the period 4-5-1994 to 22-7-1996 and 4819.12 thereafter and penalty on the assessee equivalent to the duty determined under Section 11AC read with Rule 173Q and Rs. 20,000/- under Rule 209A on the Executive Assistant. 2. Assessee is a manufacturer of various types of corrugated boxes, cartons, cases, etc., with or without inherent fitments as per the specifications of the Customers. Prior to Finance Bill, 1994-1995, all items were exempted vide Notification No. 48/87, dated 1-3-1987 as amended vide Notification No. 59/88, dated 11-3-1988 and there is no dispute prior to 1-3-1994. The Notifications were rescinded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (during 4-5-1994 to 22-7-1997) and thereafter under 4819.12 was rejected and classification was confirmed under 4808.10 on the ground that they are nothing but plain corrugated sheets cut to size as per the customers specification and after finding that the heading 48.19 covers cartons/boxes, cases, bags and the subject goods were not used for packing of material, but serve the purpose of extra protection of the material packed in containers. (ii) The manufacturing process is, after the craft paper is corrugated in single or double ply or triple ply as desired on the corrugating machine. The same is cut to specific size and then given bends in a special machine to create creasing based on drawings supplied. Such entities duly cut to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat such parts of boxes used for aforesaid purpose cannot be separately classified under heading 4818.90 as other articles of paper/paperboard. They will be classified under the heading under which the box itself is classifiable . This instruction of the Board would settle the issue for all inherent fitments , when the following paragraph in the Book, Corrugated Packaging :- In addition to functioning as transport containers, corrugated boards are also used as inner fitments and accessories known in the industry as inherent fitments. They anchor the contents within the carton box to arrest truant movement. They provide cushion and protect fragile articles from damage during transit . is read along with it. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification 22/94 as amended by 101/94 and for same reasons would exempt top/bottom cover/sleeves. (iv) Board s order G/39/82-CX2, dated 2-9-1986 would also apply in this case and because of clarification and exemption to Notification cannot be decided. (c) The reliance of the appellant in the case of Winter Misra Diamond Tools Ltd. [1998 (83) E.L.T. 670] is well founded to entitle them to the exemption. (d) The benefit of full exemption to side panel/packing even if they are considered as sheets under Sr. No. 4 of Notification 27/94 for the period 4-5-1994 to 16-3-1995 and under Sr. No. 24 of Notification 18/95 would be available. (e) The show cause notice accepts that inherent fitments had been shown in the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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