2014 (8) TMI 284

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....- along with interest thereon and imposing equivalent amount of penalty on the ground that the toilet paper manufactured by the appellant, M/s. Kohinoor Tissue Converting Co. is liable to be assessed to duty under Section 4A of the Central Excise Act, 1944 and not under Section 4 of the said Act, as contended by the appellant. Aggrieved of the same, the appellant is before us. 2. The learned Counsel for the appellant submits that they are manufacturers of toilet paper falling under CETH 48181000 and there is no dispute about the classification of toilet paper. The Revenue's contention is that the said toilet paper manufactured by them falls under Serial No.55 of the table annexed to Notification No. 49/2008-CE (NT) dated 24/12/2008 a....

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....cation No. 49/2008, the specifications are different, inasmuch as the water absorbency required for cleansing paper is much higher compared to the toilet paper as also the tensile strength. Therefore, it is his contention that toilet paper is different from the cleansing or facial tissues mentioned in serial No.55. The learned Counsel further points out that they had, in their ER 1 return filed in April, 2009, had clearly stated that in respect of the goods falling under 48181000, they were discharging duty liability on transaction value basis and not on MRP basis. Thus, the fact that they were discharging duty liability under Section 4 of the Act was known to the department right from the beginning and therefore, invoking of extended perio....

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....ospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres     48181000 Toilet paper       48182000 Handkerchiefs, cleaning or facial tissues and towel     48183000 Tablecloths and serviettes       481840 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles                 48184010 Baby and Clinical diapers Kg. Nil 48184090 Other ....... Kg. Nil 48185000 Articles of apparel and clothing accessories Kg. 8% 48189000 Oth....