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Corrugated board cleared independently without corrugated boxes is classified under Tariff Item 48191090, making it eligible for exemption under Notification No.04/2006-CE, Entry No.96E. Even if classified under 48191090, the goods are covered under the exemption notification. Alternatively, if the corrugated sheet is cleared without boxes, it is appropriately classifiable under 48081000, with the same rate of duty and exemption applicability as 48191010 during the relevant period. The adjudicating authority correctly classified the goods under 48081000 and dropped the demand raised in the show cause notice. The CESTAT upheld the impugned order, dismissing the Revenue's appeal.
Corrugated board cleared independently without corrugated boxes is classified under Tariff Item 48191090, making it eligible for exemption under Notification No.04/2006-CE, Entry No.96E. Even if classified under 48191090, the goods are covered under the exemption notification. Alternatively, if the corrugated sheet is cleared without boxes, it is appropriately classifiable under 48081000, with the same rate of duty and exemption applicability as 48191010 during the relevant period. The adjudicating authority correctly classified the goods under 48081000 and dropped the demand raised in the show cause notice. The CESTAT upheld the impugned order, dismissing the Revenue's appeal.
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