9911796707
TMI Blog1980 (7) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule to the Act as it stood at the material time. 4. Subsequently on 5-9-1963, the Deputy Superintendent of Central Excise of jurisdiction issued a notice to the petitioner stating that as per decision of Central Board of Revenue communicated to him by the Collector of Central Excise the offset printing and-offset cartridge paper which were so far being assessed under Item 17(3) of the First Schedule of the Act irrespective of their grammage shall henceforth be classified under the then Item 17(1) of the First Schedule to the Act with effect from 21-8-1963, if they were of grammage of 85 grams per sq. mt. and above. Accordingly having regard to the grammage per metre of the impugned goods which had their G.S.M. exceeding 85, these were classified under Item 17(1) of the First Schedule to the Central Excises and Salt Act, 1944 as it stood at the material time, by the Deputy Superintendent of Central Excise concerned. In respect of the paper manufactured and cleared during the period from 21-8-1963 to 3-9-1963 a notice of demand for payment of differential duty under Rule 10 of the Central Excise Rules, 1944, for an amount of Rs. 51,878.28 was issued. 5. Being aggrieved of by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioners have contended that the impugned order-in-appeal is not a speaking order and has not taken into consideration the various points raised by the petitioner in the memorandum of appeal and has also not taken into consideration the directions of the High Court of Mysore to determine the classification of the paper in question on the basis of the content, manufacturing process and end-use of the said paper. The petitioners have also contended that the Appellate Collector has not considered the various affidavits produced by the petitioner to show that the paper in question is different from cartridge paper with regard to contents, manufacturing process and commercial usage and has not controverted the aforesaid affidavits. Another point made by the petitioner is that none of the books on paper manufacture and paper classification has classified offset printing paper of grammage 85 grams per sq. mt. and above as cartridge paper. The petitioner have also made a grievance of the fact that the Collector's order dated 30-5-1962 has also not been taken into consideration by the lower authority and the burden of proof placed on Department by the High Court has also not been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per sq. mt. and may also be tubsized. It includes ordinary litho paper." Government further observe that at p. 51 of the `Paper Trade Manual' by Raghu Nath Dutt and Sons Ltd., Calcutta, it has been recorded that cartridge papers are "strong and tough papers made from long fibred chemical pulp with or without rags. The smooth finished ones are used for offset printing." From the above it is evident that cartridge papers are made from bamboo or grass stock and the use of rags as a raw materials is not a must for the manufacture of cartridge paper. Government observe that the paper in question has also been admittedly manufactured from bamboo or grass stock and the fact that no rag has been used in the manufacture of the paper in question as contended by the petitioner is no relevance for the purpose of determining whether the said paper is cartridge paper or not. It is therefore seen that the contents and process of manufacture of the paper in question are the same as that of cartridge paper. 12. Government observe that from the definitions of the cartridge paper and offset printing paper as given in various books particularly the Paper Trade Manual published by M/s. Raghu Nath D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods are known as cartridge paper to the trade or not. On the other hand the Assistant Collector in drawing the line of distinction between 'cartridge paper' and 'offset printing paper' which were deemed as 'printing and writing paper' within the meaning of Item 17(3) has been guided by the report of Tariff Commission of the Government of India on the 'Fair Ex-works and Fair Selling prices of paper and paper boards'. According to this report, it is only the offset printing/cartridge paper having grammage below 85 grams per sq. mt. which is normally known and used as printing and writing paper. Needless to say that this report of the Tariff Commission like any other report of the said Commission is based on trade inquiry and after taking into consideration the views and practices of all the interests concerned in the paper industry. This report of the Tariff Commission could not, therefore, be brushed aside. Government consider that in the fact of this report which takes note of how different varieties of paper are understood by the trade concerned and which did not naturally leave any doubt regarding trade description of the goods for purpose of their classification under the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
