9911796707
TMI Blog2002 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... proper. Hence the same is set aside." 2. The facts of the case in brief are that the respondents herein are engaged in the manufacture of Impregnated Filter Paper, Filter Filament, PVC Compound Glue and Adhesive. The respondent is also availing Modvat credit of duty paid on inputs under Rule 57A of the Central Excise Rules, 1944. 3. During the course of checking of RT-12 returns for the month of October, 1996 it was observed that the respondents herein availed exemption under Notfn. Nos. 18/95 and 8/96. The Department alleged that impregnated filter paper is not classifiable under sub-heading 4811.30 w.e.f. 1-3-97 and is not covered by Notfn. Nos. 18/95, 8/96 and 13/96 as the said filter paper is not manufactured out of base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper is actually impregnated filter paper, therefore, is classifiable under Chapter sub-heading 4811.31 after 1-3-97. He submits that according to the chemical examiner's reports dated 17-11-97 and 26-11-97, the paper was impregnated with phenolic resin and therefore, the paper was classifiable under Chapter sub-heading 4811.31 on or after 1-3-97. He, therefore, prays that the appeal may be allowed. 5. Shri K.L. Handa, ld. Consultant arguing the case for the respondents herein submits that chemical examiner's reports were not made available to the respondents; that the case has been decided on the basis of HSN Notes; that HSN was not fully aligned with the Central Excise Tariff then; that penalty was too harsh inasmuch as it was on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 48.18, Sub-heading No. 4818.90 - 48.18 - Other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. 4818.90 - Other The explanatory notes under heading No. 48.23 of the 'Harmonized Commodity Description and Coding System (HSN) of the Customs Cooperation Council, Brussels (on which the Schedule of 1985 is broadly patterned) state that in the heading (which is a combination of Heading Nos. 48.17 and 48.18 of the Indian Tariff Schedule of 1985) filter paper, folded or not is included. The notes also say that generally these are in shapes other than rectangular (including square) such as circular filter papers. These notes do not rule out pleated shapes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formal dehyde with or without curing agents or catalysts compressed together in one or more operations; products commercially known as decorative laminates. 2. 4811.39 Other 18% 10. The learned Commr. (Appeals) has held the classification of the disputed product under Chapter sub-heading 4811.39 on two grounds. The first ground is that the adjudicating authority has based his finding on HSN Under Chapter sub-heading 4811.31 and on the consideration of the weight of the commodity according to chemical test report which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... error of overlooking the fact that the structure of the Central Excise Tariff is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to tariff classification must, as far as possible, be resolved with reference to the nomenclature indicated by HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot, in case of a conflict, override the clear indication of the meaning of an identical expression in the same context in the HSN. In the HSN, block board is included within the meaning of the expression 'similar laminated wood' in the same context of classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification of impregnated filter paper is squarely covered by the decision of this Tribunal in the case of Purolator India Ltd. Classification after 1-3-97 is covered by the HSN Notes which are binding as held by the Apex Court in the case of Woodcraft Products Ltd. 15. In view of the above impugned order in regard to classification of the product is set aside. 16. The product shall be classified under Chapter sub-heading 4817.90 prior to 1-3-97 and under Chapter sub-heading 4811.31 on or after 1-3-97. During the period Nov., 96 to Feb., 2000 the respondents herein shall not be eligible to benefit of Notifications No. 18/85 23/96 (sic). We note in the instant case the Deputy Commissioner who was the Adjudicating Authority imposed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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