1994 (9) TMI 284

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....ora, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - When the case was called none has appeared on behalf of the appellants. 2. TherZ is a telegram from Shri V.J. Sankaram, ld. Advocate for the appellants praying for deciding the case on merits in the lights of judgment delivered by the Tribunal in the case of M/s. I.T.C. Ltd. and Others v. Collector of Central Exci....

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....3-3-82 wherein they have claimed the classification of the said product under T.I. No. 17(4) of the Schedule of the erstwhile tariff and the same was approved by Asstt. Collector but refused to grant the benefit of the Notification No. 66/82. Before the Collector, the appellant claimed the classification of the product under T.I. 68. 5. The ld. Collector has held that on perusal of the sai....

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....the appeal and has submitted that shells and slides are merely articles of paperboard and not printed boxes, or cartons and hence, they submit that the item required to be classified under T.I. 68 and by virtue of the Notification No. 115/75, dated 30-4-75 no duty is liable to be paid as they are captively utilised in the manufacture of cigarettes. Alternatively they submit that even if it is clas....