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TMI Blog2007 (3) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... to be paid, classifying the ice cream containers for cone (conical containers) under sub-heading 4823.90 of Chapter 48 was confirmed and the penalty on the other appellant to the extent to which it was reduced to Rs. 1 lakhs. 2. The appellant-company was manufacturing cone containers made from Printed Aluminium Foils, which, according to the assessee, were classifiable under sub-heading 7616.90 of Chapter 76. According to the Revenue, these were classifiable under sub-heading 4823.90 of the Schedule to the Tariff Act and not under sub-heading 7616.90. On these facts, short payment of Central Excise duty to the tune of Rs. 2,37,663/- was alleged against the assessee-company and a demand came to be issued. The case of the assessee in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal foil backed with paper" as per the Chapter Note 1(I). He placed reliance on the decision of the Tribunal of a Division Bench in I.T.C. Ltd. v. Commissioner of Customs, Chennai, 2003 (153) E.L.T. 671, in which it was held that, Chapter Note under the Customs Act [Chapter 48 - 1(m)] did not cover "metal foil backed with paper or paper- board". He also referred to the decision of a Five Member Bench of the Tribunal in Hindustan Packaging Co. Ltd. v. Collector of Central Excise, Vadodara, 1995 (75) E.L.T. 313, in which it was held that, aluminium foil backed by paper and polyethylene was classifiable under sub-heading 7606 of the Schedule to the Central Excise Tariff Act and not as "laminated paper" under sub-heading 4811.29. It was also po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to argue that notwithstanding that Chapter Note, the metal foil backed with paper should be considered as paper under Chapter 48 and its products as paper products. Chapter 48 Note 1 (I) reads as follows: "1. This Chapter does not cover: *** *** *** (I) Metal foil backed with paper or paperboard (Section XV)" When the Note is specific in its excluding the said goods, they cannot be included by mere reference to the title of Chapter 48: "Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard", as was sought to be urged on be half of the Revenue. Even the contention that the Chapter Note will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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