2005 (11) TMI 471

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....esh Kumar, SDR, for the Appellant. None, for the Respondent. ORDER The respondents were found to be clearing goods after doing job work by declaring the same as printed labels falling under Heading 4821.00 the same being 'printed packing material' falling under Heading 4811.00. They were issued a notice demanding duty under 4811.00 & proposing penalty & interest. The Jt. Commissioner d....

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....sp; the product was meant to be inserted in the outer side of certain/package wherein toothbrush were to be finally packed & after examining the sample held the same to be classified under 4821.00 & agreed that the product could not be used as packaging material, (iii)   it was found that declarations were filed for 1996-97, 1997-98, 1998-99 which were duly accepted by the department ....

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....d -            In the test report it is stated that the spacings dividing the sheet into four similar equal parts along with the perforation indicate that this product is likely to be used as 'label' for Oral-B tooth brush as read from the printed subject matter. Based on its composition, appearance, grammage and printed matter it may be conside....