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TMI Blog2020 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Authorised Representative for the Respondent ORDER Brief facts of the case are that the appellant were purchasing Kaoline Coated Paper and subjecting the same with coating of aluminium and were claiming classification under Central Excise Tariff Item No.48101390. The authorities below have held that the goods under question were classifiable under Central Excise Tariff Item No.48115900. Hence the present appeal. 2. Learned Counsel for the appellant has made the following submissions:- 2.1 The issue in controversy is as to whether aluminum coated paper/metalized paper cleared by the appellant during the disputed period merits classification under Central Excise Tariff Heading 48101390 or 48115900 (as claimed by the department). 2.2 The proceedings in the present case commenced on the basis of an audit conducted in the month of November 2010 wherein it was observed by the Audit team that the appellant has misclassified their product namely, metalized paper, a kind of coated paper under Chapter Heading 48026920 by availing concessional rate of duty under Notification No.4/2006-CE dated 01.03.2006. The audit observed that the appellant has classified their product- coated paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Show Cause Notice dated 23.5.2012, was issued to the appellant referring to the test report of CRCL and demanding duty for the period from May 2011 to November 2011. In the said SCN, it was claimed that the appellant's classification of metalized paper as 'Aseptic Packaging Paper' is not correct as the CRCL report clearly states that the product does not have the characteristic of 'Aseptic Packaging Paper'. 2.12 The appellant replied to the second SCN submitting that the classification of the product as proposed by the Revenue is not correct as the appellant's product i.e. paper and paper board is coated with Kaolin (china clay) and inorganic substances and is free from plastic. 2.13 Further 6 SCNs came to be issued to the appellant, all proposing classification of the appellant's product under 4811 5900. Details of the said SCNs are as under: (i) SCN dated 27.12.2012 demanding duty for the period December 2011 to July 2012. (ii) SCN dated 22.08.2013 demanding duty for the period August 2012 to May 2013 (iii) SCN dated 23.06.2014 demanding duty for the period June 2013 to March 2014 (iv) SCN dated 16.04.2015 demanding duty for period April 2014 to February 2015 (v) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size 4810 13 -- In rolls: 4810 13 10 --- Imitation art paper Kg 10% 4810 13 20 --- Art paper Kg 10% 4810 13 30 --- Chrome paper or paperboard Kg 10% 4810 13 90 --- Other Kg 10% 4810 14 --- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: 4810 14 10 --- Imitation art paper Kg 10% 4810 14 20 --- Art paper Kg 10% 4810 14 30 --- Chrome paper or paperboard Kg 10% 4810 14 90 --- Other Kg 10% 4810 19 -- Other 4810 19 10 --- Imitation art paper Kg 10% 4810 19 20 --- Art paper Kg 10% 4810 19 30 --- Chrome paper or paperboard Kg 10% 4810 19 90 --- - Other Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: Kg 10% 4810 22 00 -- Ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4811 90 15 ---- Raw base paper for sensitizing, coated Kg 10% 4811 90 16 ---- Surface marbled paper Kg 10% 4811 90 17 ---- Leather board and imitation leather board Kg 10% 4811 90 18 ---- Matrix board Kg 10% --- Other 4811 90 91 ---- Grape guard paper Kg 20% 4811 90 92 ---- Asceptic packaging paper Kg 10% 4811 90 93 ---- Thermal paper for fax machines Kg 10% 4811 90 94 ---- Thermal paper in jumbo rolls (size 1 mt and above in width and 5,000 mt and above in length Kg 10% 4811 90 99 ---- Other Kg 10% 2.18 The main heading 4810 covers paper and paper board coated with kaoline (China clay) or other inorganic substances. The appellant purchases kaoline coated paper either locally or by import. The appellant further undertakes the process of coating of aluminium by passing the said paper through vapours of aluminium vacuum. The CRCL report categorically states that the appellant paper is coated on one side with metal powder i.e aluminium. For bringing the product under heading 4810, it has to be either coated with Kaoline or other inorganic substances. When the report clearly states that the paper cleared by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort was given. This finding is contrary to the facts on record. In the first SCN dated 22.12.2011, it refers to the reply dated 7.4.2011, submitted by the appellant to the Audit objections clarifying that the appellant product's i.e. Paper and paper board is coated with aluminum and is free from plastic.In fact, the finding of the adjudicating authority of not mentioning the coating of the aluminum makes it clear that if the product paper is coated with aluminium, it will be covered under heading 4810 as the said heading covers paper and paper board coated with inorganic substances. Once the product is classified under Tariff Heading 4810, it would automatically go out of Tariff heading 4811 as the said tariff heading 4811 covers paper and paper board other than of the kind described in 4810. When there is a specific entry for a product, it should prevail over a general entry. 2.22 The onus of establishing that goods are classifiable under a particular tariff entry lays upon the Revenue as laid down in Hindustan Ferodo Ltd v CCE, Bombay, 1997 (89) E.L.T. 16 (S.C.). There is no finding by any of the authorities below as to why the appellant's product cannot be covered under TH 4810 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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