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TMI Blog2000 (2) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, 1995 (80) E.L.T. 203 as Collector of Central Excise, Bombay v. Vijay Flexible Containers Pvt. Ltd. The case referred to a Larger Bench as per the above order was decided by a Bench of 5 Members as per Final Order 118/98-C, dated 6-3-1998 reported as Collector of Central Excise, Bombay v. Vijay Flexible Containers Pvt. Ltd., 1998 (100) E.L.T. 158. This case was not posted before the said Larger Bench. Hence it has come up before us. 2. Question decided by the earlier Larger Bench was in relation to classification of printed outer shells and slides and also hinged lid blanks (H.L. Blanks) under the then existing tariff entry. The classification lists considered by the Bench were those filed on 9-3-1982 and 22-3-1982. The period concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Collector, the appellant went in appeal before the Collector of Central Excise, Mumbai. For the subsequent period also appellant filed classification list on 4th March, 1987 classifying the goods under sub-heading 4818.19. Since the Department was insisting on the goods being classified under 4818.13, duty was being paid at the rate of 15% ad valorem under protest. By order dated 17th September, 1989 the Collector directed the Assistant Collector to issue show cause notice to the appellant, give an opportunity of being heard in person and to pass a speaking order on the issue. Accordingly the Assistant Collector issued notice and afforded the appellants opportunity to submit all their contentions. By Order-in-Original dated 25th Apr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is whether the goods manufactured fall within the third one mentioned above or the fourth. 5. Outer shell manufactured by the appellant is open at both ends. Shell by itself cannot be regarded as a box or receptacle or a container. When the slide is inserted into the shell and the two ends of the slide are tucked inside the outer shell, it will serve the purpose as a box, receptacle or container. The H.L. Blank is a rectangular piece of printed paperboard cut at appropriate places. When that cut pieces are folded, adjusted and properly glued it assumes the appearance of a packet. When so used, H.L. Blank is nothing but a small box. These aspects are admitted before us, that is, printed shells along with slide and H.L. Blank when fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent manufactures outer shells and slides from printed paperboard. Outer shell is open ended at both sides and cannot be regarded as a box or receptacle or container. Where the outer shell and slide are used to make a packet, it is not a packet simpliciter, but a cigarette packet. No packet as such comes into existence. Even accepting that a packet can be regarded as a box, since it does not come into existence as such, but comes into existence only as a packet of cigarettes, it cannot fall under erstwhile T.I. 17(4) Similarly, H.L. Blank is only a piece of printed paperboard and is not a receptacle." This observation was made basing on the decision of a learned Single Judge of High Court of Madras in Asia Tobacco Company Ltd. v. Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acket on printed sheets supplied by the manufacturer of cigarettes. They were not making slides. On those facts, the High Court took the view that outer shells of cigarette packets are neither boxes nor containers because they are open at both ends. These two decisions, namely of the learned Single Judge of the Madras High Court and of the Division Bench of the Delhi High Court cannot be of any assistance to us in deciding the issue before us. The appellants before us manufacture printed shells, slides and H.L. Blanks. The shells together with slides form box or packet, so also H.L. Blanks when folded, adjusted and glued assume the characteristics of a packet. When these packets are filled with cigarettes, they will be called cigarette pack ..... X X X X Extracts X X X X X X X X Extracts X X X X
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