9911796707
TMI Blog2007 (3) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter heading 4823.90 of the Central Excise Tariff Act, 1985. This product is meant for holding/packing the ice-cream. The appellant claimed the benefit of concessional rate of duty under Sr. No. 6 of Notification 20/94, dated 1-3-94 as amended by Notification No. 18/95, dated 16-3-95. The period involved in the dispute is from April, 94 to June, 97. (b) The adjudicating authority has taken a view that the product in question is not eligible for the exemption in view of the exclusion clause in the notification. This view has been upheld by the Commissioner (Appeals). (c) Hence, the present appeal. 4. Learned Advocate for the appellant made the following submissions : (a) The exclusion is only for laminated sheets whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the rival submissions. The relevant tariff description under Sr. No. 6 of Notification No. 20/94, dated 1-3-94 before amendment and after amendment by Notification No. 144/94 are reproduced as under : Before amendment : All goods, other than products consisting of sheets of paper of paperboard impregnated, coated or covered with plastics, compressed together in one or more operations. 20% ad valorem After amendment : All goods, other than the following, namely :- (a) products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea or formaldehyde with or wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) in this regard are as follows :- The very use of the word products in the beginning of clause a of exclusion clause indicates that the exclusion covers more than one product which is clear from the use of the words products . If the intention was all goods in the Notification other than there was need for clause a after the word all goods in the Notification other than the following. Namely the words used could have been simply products known commercially as decorative laminates as used in clause (b) of the exclusion clause rather than have the generic description as given presents in clause (a). Further more, if the intention was merely to give the exclusion to decorative laminates then in clause a afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plastic, the two ends of the cut impregnated paper/paperboard are pressed together to from the outer wall of the cup, and the bottom portion is cut out of another roll of sheet and then joined to the outer walls of the cup by inserting it in the inner portion of the outer walls of the cup where it sticks to the bottom with the use of pressure and adhesives. By this an identifiable cup to held ice-cream comes into existence with the top portion being cut out separately and placed separately in the cup. Clearly the goods so formed fall within the exclusion clause (a) of the Notification. In the event, I see no infirmity in the impugned order, which is upheld, and the appeal is dismissed as devoid of merit. 9. No valid grounds have been put ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
