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TMI Blog2018 (4) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of CCE, Kolkata-Ill Vs. Harbans Lal Malhotra [2008 (8) TMI 232 - CALCUTTA HIGH COURT] where it was held that the material used by the respondent cannot be said to be advertising materials - appeal dismissed - decided against appellant. - Appeal(s) Involved: E/492/2007-DB - Final Order No. 20127 / 2018 - Dated:- 7-2-2018 - MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND MR. V. PADM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department is of the view that it is packed material and falls under Chapter 48 and hence, liable for duty. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Shri Syed Peeran and Smt. Kavitha Podwal for the parties. 4. During the course of arguments, the learned counsel has drawn our attention to the ratio laid down in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blades and razor and the same is sold to the customers. 6. After hearing both the sides and on perusal of the record, it appears that identical issue has come up before the Calcutta High Court in the case of CCE, Kolkata-Ill Vs. Harbans Lal Malhotra [2009(235) ELT 621 (Cal.)] where the case of Ajanta Print Arts (supra) was also considered. The Hon'ble High Court has observed as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... azor blades by utilising the space left over after the packing. It is also a matter of common knowledge that the same are hanged in the shop but the question is whether by such reproduction of quality of the product on the hanging cards and making it suitable for the purpose of hanging, will the same get converted from packing materials to advertising the materials. A container or a part of any co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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