TaxTMI 
TaxTMI 
2007 (3) TMI 515
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....s falling under Chapter heading 4823.90 of the Central Excise Tariff Act, 1985. This product is meant for holding/packing the ice-cream. The appellant claimed the benefit of concessional rate of duty under Sr. No. 6 of Notification 20/94, dated 1-3-94 as amended by Notification No. 18/95, dated 16-3-95. The period involved in the dispute is from April, 94 to June, 97. (b) The adjudicating authority has taken a view that the product in question is not eligible for the exemption in view of the exclusion clause in the notification. This view has been upheld by the Commissioner (Appeals). (c) Hence, the present appeal. 4. Learned Advocate for the appellant made the following submissions :....
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....e sheets of paper used. The product comes out of heat compression on wall portion and the sheets have been squeezed together. 6. We have carefully considered the rival submissions. The relevant tariff description under Sr. No. 6 of Notification No. 20/94, dated 1-3-94 before amendment and after amendment by Notification No. 144/94 are reproduced as under : Before amendment : All goods, other than products consisting of sheets of paper of paperboard impregnated, coated or covered with plastics, compressed together in one or more operations. 20% ad valorem After amendment : "All goods, other than the following, namely :- (a) products consisting of sheets of paper or paperboard impregnated,....
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....r it is expository or disjunctive is to be seen in the context it is used." In the context in which the notification has been worded there is no warrant for such inference. 8. The findings of the Commissioner (Appeals) in this regard are as follows :- "The very use of the word 'products' in the beginning of clause 'a' of exclusion clause indicates that the exclusion covers more than one product which is clear from the use of the words "products". If the intention was "all goods" in the Notification other than there was need for clause 'a' after the word "all goods" in the Notification other than the following. Namely the words used could have been simply "products known commercially as decorative laminates" as used in clause (b) of ....
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....lassifiable under Chapter Heading S.H. No. 1823.90. The process as such is that all 3 conditions in the exclusion clause are satisfied. The product is made out of paper or paperboard is impregnated with plastic, the two ends of the cut impregnated paper/paperboard are pressed together to from the outer wall of the cup, and the bottom portion is cut out of another roll of sheet and then joined to the outer walls of the cup by inserting it in the inner portion of the outer walls of the cup where it sticks to the bottom with the use of pressure and adhesives. By this an identifiable cup to held ice-cream comes into existence with the top portion being cut out separately and placed separately in the cup. Clearly the goods so formed fall within....