2006 (12) TMI 318

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..... SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. This appeal is directed against the Order-in-Appeal dated 15-2-2001. 2. The relevant facts that arise for consideration are that the appellant herein are manufacturer of coated paper and paper board falling under Chapter sub-heading No.4810.10 of the Central Excise Tariff Act, 1985. During the process of manufacturing .....

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..... nd set aside the penalty imposed on them. Hence the appeal which is filed by the appellant. 2. Considered the submissions made at length by both sides. It is not in dispute that the appellant is purchasing plain paper from the market and subjecting it to manufacturing process i.e. coating the same with organic or inorganic substances. Such manufactured products fall under Chapter Heading 48.10. .....

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..... as under: 47.02.00 Waste and scrap, paper or paperboard It is noticed by us that the said Chapter Heading 47 does not have any chapter notes to indicate what to exclude or include in the said chapter. In the absence of any indication, the waste and scrap arising during the course of manufacture of products under Chapter sub-heading No. 4810.10, to our mind, will not fall under Chapter Headi .....

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