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TMI Blog2018 (11) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... he reliance for issue of show cause notice that the packaging material must contain plastic to qualify its description as aseptic packaging paper is not in accordance with above referred circular - appeal allowed - decided in favor of appellant. - APPEAL No. E/50465/2015-EX[DB] - A/72429/2018-EX[DB] - Dated:- 11-10-2018 - Justice Shri Dilip Gupta, President And Mr. Anil G. Shakkarwar, Member (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng at its classification. Therefore, samples were drawn and sent for testing to CRCL, New Delhi. The report received from CRCL indicated that the goods were having 95.2% paper and rest was metal powder based on aluminium. The chemical examiner gave a note at the end of the examination report stating that the sample did not have the characteristic of aseptic packaging paper. Therefore, it appeared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Authority has accepted the contention of show cause notice as stated above and classified the subject goods under Tariff Item No.48119099 and confirmed the demand of the differential duty of ₹ 8,41,60/- and imposed equal penalty. Aggrieved by the said order appellant preferred appeal before learned Commissioner (Appeals). Learned Commissioner (Appeals) upheld the said Order-in-Original. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said clarification has ruled out any paper laminated or coated with plastic to be classified under sub Heading 481190. He has further submitted that Para 7 of the said Final Order dated 15.11.1994 reported at 1995 (75) E.L.T. 313 (Tribunal) has dealt with a case decided by this Tribunal in Appeal filed by NDDB where the issue was related to classification of aluminium foil under Chapter 76 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue on minority decision in the said final order is also found to be true. We, therefore, hold that the reliance for issue of show cause notice that the packaging material must contain plastic to qualify its description as aseptic packaging paper is not in accordance with above referred circular. Further the reliance for issue of impugned show cause notice was also on minority decision in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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