9911796707
TMI Blog2016 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent or under CETH 4819 by the Revenue - Held that:- the representative samples have been examined by the Commissioner (Appeals). He recorded that the sample sheets having printed logo of the contracting customers, are not perferated, groomed or cut to shape and size and therefore it could be said that this sheet to be used as printed cartons has to pass through more processes and this point has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the respondent to demand duty on Printed Sheets under CETH 4821 considering these sheets as printed cartons . The original authority confirmed the demand of ₹ 9,15,782/- and imposed equal amount of penalty on the respondent. He also confiscated seized printed sheets and allowed redemption on payment of fine of ₹ 15000/-. On appeal the Commissioner (Appeals) vide impugned order al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents are making printed containers in unassembled condition being meant for wrapping or packing material or article classifiable under 4819. 4. We have carefully examined the impugned order. The findings of the Commissioner (Appeals) are : "After having gone through with the relied upon judgments in the matter and on examination of the same produced by the appellant. I have reached to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil rate of duty, and not as printed Cartons under heading 4819.00, as held by the adjudicating authority. Accordingly, I also absolve the appellants out of the charged of mis-declaration or misstatement etc." 5. The grounds of appeal mainly quoted certain relied upon case laws. we find that these case laws deal with particular sets of facts different from the present case. In the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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