2011 (6) TMI 447

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Commissioner. 2. Heard the learned SDR. None appears for the respondents inspite of notice. 3. The respondents are manufacturers, news prints, writing and printing paper falling under chapter 48 of the first schedule to the Central Excise tariff act, 1975. Show cause notices dated 1.10.03 and 28.11.03 proposing demand of duty of Rs.64,18,823 and duty of Rs.3,06,50,749 respectively in respec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....med.  4.2 He also submits that only after amendment by notification 123/2004-CE dated 9.7.04, news prints in reel falling under chapter 48 have been exempted from excise duty which reinforce factum that prior to this said news print in reel were chargeable to duty as proposed in the show cause notices. 4.3 He relied on the decision of the Tribunal Shanti Doshi P.Ltd. reported in 1991 (56) E....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....--------- 4823.30 ----------------- 4823.40 ----------------- 4823.90 Other" 5.3 Department's contention is that chapter heading 4801 refers to only newsprint in rolls or sheets., It is further contended that the rolls were different from reels. It was also claimed that the respondents were clearing news print in reels and therefore the said goods are outside the classification of 4801. The de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecific than the description 'paper' used in chapter 4811 and 4823. No market enquiry has been conducted to ascertain the common parlance meaning of the term 'news print in reels'. It has not been shown that the term news print in rolls and the term news print in reels are differently understood in common parlance. 5.5 The reliance placed on the meaning of rolls and reels as per IS code 4661:1986 ....