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TMI Blog2019 (8) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed classification will prevail even if other headings be more apt. In view of this, we do not have to classify the product based on submissions made by either side. The consequence of the failure of the product to be covered by the heading proposed in the show cause notice suffices for acceptance of the one claimed by assessee. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 1468 of 2010 - A/86385/2019 - Dated:- 13-8-2019 - MR C J MATHEW, MEMBER (TECHNICAL) And DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Vinod Kumar, CA for the appellant Ms A.S. Parab, AC (Authorised Representative) for the respondent ORDER PER: C J MATHEW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as restructured in Finance Act, 1988. It is also noticed that the Tribunal, too, had upheld the order of the first appellate authority classifying the goods under heading 4818 90. Referring to the changes effected by the restructuring in Finance Act, 1988, the first appellate authority found that the decision of the Hon'ble Supreme Court pertained to clearances effected between 1985-86 within headings for cigarette paper, other articles of paper, pulp paperboard, cellulose wadding, other printed cartons, boxes, cases and residuary heading and that amendment brought about by Finance Act, 1988 left cigarette paper untouched but incorporated a new sub-heading paper or paperboard labels of all kinds, whether or not printed and the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was produced in the Court we are convinced that the product has not been correctly described by the appellants. The aluminium foil in which the cigarettes are wrapped does not constitute a `pouch, it is only a wrapper and the printed paper surrounding it on outside is closed on all sides and sealed with seal fixed on one side as rightly mentioned by the learned D.R. Therefore, it cannot be considered as a mere label. It actually performs the function of a printed container or a case. The mere fact that it indicates the name of the manufacturer and the name of the product and the number of cigarettes contained in it does not convert it into a label and the fact that it contains wrapped up cigarettes cannot be overlooked. Hence it was righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e wadding or webs of cellulose fibres within which are a number of other stationery items made of paper or paper board. Thus cartons, boxes, cases, bags and other packing containers of corrugated paper or paper boards is one and all others made of noncorrugated paper or paper board is the other. The residuary entry others does not pertain to carton, boxes, case, bags and other packing containers but to the stationery items included in the description of heading no. 4819 of First Schedule to Central Excise Tariff Act, 1985. That the product in question is not a carton or a box within which the cigarettes are contained has already been decided by the Hon'ble Supreme Court. In the amended structure it, therefore, cannot be moved to a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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