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TMI Blog2018 (1) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ment under a cover of letter. Extended period of limitation - Held that: - since the packing box is not manufactured out of corrugated paper or paperboard, declaration by the appellant as corrugated rondo trays is misleading to the department. Therefore, there is a clear suppression of fact on the part of the appellant, accordingly, demand for extended period is also clearly sustainable. Appeal dismissed. - Appln. No. E/Ors/92389/17 Appeal No. E/945/07 - A/91690/2017 - Dated:- 29-12-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri.Gajendra Jain, Advocate for appellant Shri.Sanjay Hasija, Supdt. (AR) for respondent ORDER Per : Ramesh Nair 1. The fact of the case is that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant submits that Rondo Trays manufactured by the appellant is made of corrugated paper and paper boards. Therefore, it is correctly classifiable under Chapter 4819.19 which attract nil rate of duty. He referred to HSN according to which he submits that corrugated paper and paper boards results from the processing the material through grooved rollers with the application of heat and steam. They may consist of a single corrugated layer may be combined with flat surface sheets on one side (singe face) or both sides (double faced). The most common use of corrugated paper and paper board is in the manufacture of corrugated containers. He submits that in the present case the box is made of corrugated board, therefore it is correctly classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chapter heading 4819.19. As regards the limitation, he submits that report was sent by the concerned Commissionerate along with copies of declaration and letter dated 14/11/95 filed by the appellant to the department, wherein it is observed that the declaration and letter filed by the appellants are different from the copies forwarded by the Commissioner. Therefore, the appellants have forged the documents which further strengthened the claim of the Revenue that the appellants have not only suppressed the fact but tried to defraud the revenue. 4. We have carefully considered the submissions made by both sides. We find that the issue to be decided is whether the packing box for packing of goods, i.e. vials, ampoules, etc. is made of cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of heat and steam. They may consist of a single corrugated layer or may be combined with flat surface sheets on one side (singe faced) or both sides (double faced). Heavier boards may be built up with successive plies of corrugated paper or paperboard with alternate flat surface layers From the above description of the corrugated paper and paper boards it can be seen that the corrugated paper and paper board is made of single faced or double faced corrugated layers. From this sort of paper, if box is manufactured it will be called as corrugated box. Therefore, as per the facts of the present case, the box in question is not made up of corrugated paper or paper board but it is made of plain duplex boards. Therefore, it is correctly cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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