2000 (2) TMI 430

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....er sub-heading 4823.30 of the Schedule to the Central Excise Tariff Act as claimed by the appellants. 2. Shri K. Kumar, learned Advocate, submitted that the appellants had imported Texon Brand Insole Sheets and claimed concessional rate of duty under Notification No. 11/97-Cus., dated 1-3-1997 and for the purpose of countervailing duty they sought classification under sub-heading 4823.30 of the Schedule to the Central Excise Tariff Act which specifically covers "Cellulose Insole Board or Sheet." He, further, submitted that he had placed before the Department various bills of entry which were filed at different ports and ICD claiming classification under sub-heading 4823.30; that heading as such does not indicate restriction of size;....

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.... E.L.T. 303 (Tribunal) and Suttons & Sons India Pvt. Ltd. v. U.O.I., 1995 (75) E.L.T. 229 (Calcutta), wherein it was held that in case of any doubt the Court shall always lean in favour of interpretation which will lighten the burden of tax on the litigant. 3. Countering the arguments Shri M.P. Singh, learned D.R., submitted that the tariff description of Heading 48.11 and 48.23 is same under both Customs Tariff and Central Excise Tariff and as such there is no ambiguity; that the expressions cut to size or shape have been explained in Explanatory Notes to HSN; that HSN Explanatory Notes have been held to be safeguide for deciding the classification under Central Excise Tariff Act. He relied upon the decision in the case of CCE, Shi....