1998 (9) TMI 216

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....nam Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The classification of printed catch covers sample folders manufactured by the appellants herein arises for determination in this appeal - according to the assessees, the item falls for classification under T.I. 68 of the Schedule to the erstwhile Central Excise Tariff upto 28-2-1986 as product of printing ind....

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....3,51,456.13 on manufacture and clearance of the disputed item during the period 1985-86 to 1989-90 (upto November 1989) and has also imposed a penalty of Rs. 25.000/- on the appellant herein. 2. We have heard Shri J.M. Sharma, learned Advocate and Shri Satnam Singh, learned SDR. 3. The process of manufacture of printed catch covers/sample folders is as under: "Maplitho/art cards....

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....owing the ratio of these decisions, we hold that the item in dispute falls for classification under CET sub-heading 4818.13 for the period from 28-2-1986 to 28-2-1988 and thereafter, under CET sub-heading 4819.12. The case law relied upon by the learned Counsel viz. the decision of the Hon'ble Supreme Court in the case of Metagraphs P. Ltd. v. CCE, Bombay reported in 1996 (88) E.L.T. 630 (S.C.) is....

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....all four sides but with top and bottom open with arrangement for closing by unattached four flaps, which is different from the product in dispute in the present appeal. We further take note that in the United Paper Products case cited supra, the Tribunal has held that such boxes are printed card board boxes not eligible to the benefit of Notification 66/82 dated 28-2-1982, and there was no dispute....