2004 (10) TMI 473

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.... Shri U. Raja Ram, DR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal, the main issue relates to the classification of the product known as drum shaped boxes manufactured by the appellants. 2. The appellants had claimed the classification of their product under sub-heading 4819.19 of the CETA attracting duty at the rate of 16% whereas the department has....

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....relied upon the HSN notes relating to heading 48.19. But their plea has been rightly rejected by the authorities below. These boxes are not being marketed by the appellants as Kraft paper drums but rather as boxes, which are in the shape of drums prepared mainly from the plywood. The round shape of the box has been made of paper board which has been affixed to the top and bottom lids made of plywo....