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TMI Blog2012 (4) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... y them under Chapter Sub-heading 2404.39 which attracted higher rate of duty - The respondents are manufacturers of Hand-made Labeled Biris falling under Chapter 24 of the CESTA, 1985 under Chapter Sub-heading 2404.31 - Held that:- the paper used for wrapper and label the aid of machines by the job worker did not make the biris as manufactured with the aid of machines Mangalore Ganesh Bidi Works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper. They have classified the biris manufactured by them under Chapter Sub-heading 2404.31 treating them as other than paper rolled biris manufactured without the aid of machines . 4. The department noticed that the paper used for packing material was received by the respondent and credit was taken and the said paper was sent to job workers for the purpose of getting the paper cut into appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and dropped the proceedings on the show-cause notices. Hence the department has filed these appeals. 5. The learned Deputy Commissioner (AR) reiterated the Grounds of Appeals . 6. We have carefully considered the submissions of the learned Deputy Commissioner (AR) and perused the records. 7. The machine made biris attract higher rate of duty compared to hand-made biris. If the biris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E, Calcutta-II [1997 (95) E.L.T. 513 (Tribunal)] (iv) Mangalore Ganesh Bidi Works vs. CCE, Mangalore [2007 (217) E.L.T. 257 (Tri.-Bang.)] 8. The decision of the Hon ble Supreme Court in the case of Standard Fireworks Industries (supra) was in the context of interpretation of Notification No. 179/77-C.E. dated 18.6.77. The Hon ble Supreme Court held that cutting of wires and conditioning of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e . The decisions of the Tribunal in the case of Mangalore Ganesh Bidi Works and others cited above are clearly in support of the decision of the Commissioner. 10. The Board in their Circular No. 840/17/2006-Cx dated 6.12.2002 has also clarified that it is legal and proper to classify such biris manufactured without the aid of machines under Tariff item No. 2403 1031, even if the labels/wrappe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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