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TMI Blog2024 (9) TMI 1591X X X X Extracts X X X X X X X X Extracts X X X X ..... erboard, 48191010 covers boxes, 48191090 is other. However even 48191090 mentioned other but on reading entry under 481910 except boxes all other items such as cartons and cases of corrugated paper and paperboard falls under 48191090. When this be so then even though goods of 48191090are clearly covered under the exemption Notification No.04/2006-CE under entry No.96E. Therefore, firstly it is opined that even if classification suggested by the Revenue under 48191090 is accepted then also the goods covered under that sub heading is covered under exemption. Even if the corrugated sheet as in the appellant case cleared without having boxes, the same is appropriately classifiable under 48081000. The rate of duty on the goods under 48081000 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uperintendent (AR) appearing on behalf of the Revenue appellant submits that the commissioner has clearly erred in rejecting the classification of corrugated plates and partitions under 48191090 as proposed in the show cause notice whereas he ought to have upheld the charges and confirmed the Central Excise duty demand in the show cause notice along with the consequential interest and penalty. 3. Shri Devashish Trivedi, Learned Counsel, appearing on behalf of the Respondent submits that the corrugated plates of the board is nothing but a part of the corrugated box only and the same is used while packaging the goods in the corrugated box. Therefore, it is part and parcelof the corrugated boxes and correctly classified under 48191010. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % 481920 Folding cartons, boxes and cases, of non corrugated paper and paperboard: 48192010 Cartons, boxes, cases, intended for the packing of match sticks kg. Nil 48192020 Boxes kg. 10% 48192090 Other kg. 10% 48193000 Sacks and bags, having a base of a width of 40 cm or more. kg. 10% 48194000 Other sacks and bags,including cones kg. 10% 481950 Other packing containers, including record sleeves: 48195010 Made of corrugated paper or paperboard kg. 10% 48195090 Other kg. 10% 48196000 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like kg. 10% From the above tariff entry, it can be seen that 481910 covers cartons, boxes and cases, of corrugated paper and paperboard, 48191010 covers boxes, 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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