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TMI Blog2011 (6) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in Indian Standard - Decided in favor of assessee. - E/2708 of 2005 - - - Dated:- 1-6-2011 - Mr. Justice R.M.S.Khandeparkar, Mr.M.Veeraiyan, JJ. Present for the Appellant :Shri I.Baig, SDR PER: M.VEERAIYAN This is an appeal filed by the department against the order of the Commissioner. 2. Heard the learned SDR. None appears for the respondents inspite of notice. 3. The respondents are manufacturers, news prints, writing and printing paper falling under chapter 48 of the first schedule to the Central Excise tariff act, 1975. Show cause notices dated 1.10.03 and 28.11.03 proposing demand of duty of Rs.64,18,823 and duty of Rs.3,06,50,749 respectively in respect of clearance of 'news print in reel' classifying them under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dding and webs of cellulose fibres, coated, impregnated covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of Heading Nos.48.03, 48.09, 48.10 or 48.18. 48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose, wadding and webs of cellulose fibres. 48.23.10 ---------------- 4823.20 ----------------- 4823.30 ----------------- 4823.40 ----------------- 4823.90 Other 5.3 Department's contention is that chapter heading 4801 refers to only newsprint in rolls or sheets., It is further contended that the rolls were different from reels. It was also claimed that the respondents were cleari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition provided under the schedule itself and not as per the general clarification/specification provided in Indian Standard. This is particularly relevant when the Indian Standard sought to be relied by the department has been changed during the year 1999. 5.6 It is not the case that in the context of tariff description in 4801, any chapter note or section note has been provided warranting the meaning of term rolls should be as in Indian Standard. In the absence such stipulation it is proper that the common parlance meaning should be given. As already mentioned, no evidence has been relied upon to show that the news print in rolls and news print in reels are understood differently. 6. In view of the foregoing, we do not find any v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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