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TMI Blog2012 (9) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Chapter 24 of the Central Excise Tariff Act, 1985. They are manufacturing "tendu leave-rolled biris". The dispute is whether the biris manufactured by them are manufactured with or without the aid of machines. The two varieties carry different rates, higher rate being applicable to biris manufactured with the aid of machines. 3.2 The respondents have purchased duty paid paper and after taking credit of duty paid on the same, have sent the paper to the job workers for the purpose of cutting and printing which processes undisputedly were undertaken with the aid of machines. 3.3 Show-cause notices were issued proposing to classify the product under sub-heading 2404.39 holding that the biris were manufactured with the aid of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification of handmade biris, using printed labels/wrappers made with the aid of machines by job workers. Certain manufacturers of biris purchase tobacco, obtain tendu leaves and make biris by rolling the tobacco in tendu leaves. This process is done without using any machine. The printed labels/wrappers used for packing the biris are either purchased from the market or got manufactured on job work basis by sending the paper to the job workers by the manufacturers of biris. Biris manufactured with the aid of machines and without the aid of machines are classified under two separate tariff items of the Central Excise Tariff i.e. 2403 10 39 and 2403 10 31 respectively. 2. In this regard, a doubt has arisen as to whether the handmade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputedly, the said decision related to interpretation of an exemption notification and that the burden of proof that the conditions specified in an exemption notification were fulfilled are undisputedly on the assessees. The Commissioner has rightly distinguished the said decision noting the fact that the cutting of wires with the aid of power related to the very manufacture of fireworks unlike in the present case where the packing materials were manufactured with the aid of machines. Further, subsequent to passing of the impugned orders of the Commissioner, the Board has issued clarification dated 6-12-2006 holding that the manufacture of packing materials through job worker using machines will not tantamount to use of machines in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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