TaxTMI 
TaxTMI 
2007 (8) TMI 26
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....ed, falling under Chapter 48, in. their factory 58, MIDC, Andheri (E), Mumbai. The appellants through their classification claimed the classification of their products from time to time under sub-heading 4818.12 chargeable to nil rate of duty, but the department vide order dated 21-11-1986 classified the above referred goods under sub heading 4818.19 chargeable to nil rate of duty, as against the appellants' claim under 4818.12 appellants further filed another classification list vide CL No. 8/87 dated 13-1-1987, claiming classification of composite containers plain and printed under sub-heading 4818.19, which was approved by the ACCE under 4818.13 chargeable to duty. Being aggrieved by the approval of the said products under 4818.13 under the CL dated 13-1-87, the appellants preferred an appeal before the Commissioner (Appeals), who, vide Order-in-Appeal No. SKM-228/89-BI dated 22-2-1989, had set aside the approval under sub-heading 4818.13 and upheld be classification of the said products under sub-heading 4818.19, as claimed by the appellants, holding that containers cannot be treated as cartons, boxes or cases Subsequently, two other orders dated 23-2-1988 and 12-8-1988 of the ....
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....nted cartons, boxes, containers and cases covered prior to 28-2-1988 under sub-heading 4818.12 & 4818.13 would be covered under single entry under sub-heading 4819.12. Thus as seen above, on the disputed products there are two judgments of the Tribunal, one dated 16-2-2006, which is against the appellants and second dated 27-2-2006, which is in favour of the appellants. Hence the reference. 7. The only question requires determination by this Bench relates to classification of Plain Composite Containers, pasted with printed labels, whether under S.H.No.4818.13, prior to 1-3-1988 and 4819.12 w.e.f. 1-3-1988, chargeable to duty as held by the lower authorities or under S.H.No.4818.19 up to 1-3-1988 and thereafter under S.H.No.4819.19, as claimed by the appellants. 8. For appreciation and ease of reference, the entries of Heading 48.18, as in vogue during the period 1-3-1986 to 1-3-1988 and corresponding entry under Heading 48.19 for the subsequent period, is produced below: Heading 48.18 up to 1-3-1988 48.18 Other articles o....
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....s the case may be 4818.13 -- Other printed cartons, boxes and cases 4818.19 -- Other 4818.20 - Toilet tissues, handkerchiefs and cleansing - Tissues of paper 4818.90 - Other Heading 48.19 after 1-3-1988 48.19 Cartons, boxes, cases, bags and other packing ....
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.... - Other 9. The present appeal involves the period from January, 1987 to July, 1988 and hence, entries under Heading 48.18 and 48.19, as reproduced above, would be relevant. 10. The disputed Composite Containers comprise of three portions viz.- the portion; the bottom portion; and the central cylindrical portion. The printed labels are pasted on the said composite containers. 11. Prior to 1-3-1988, to cover under S.H.Nos. 4818.12 and 4818.13 and also after 1-3-1988, to cover under sub-heading No. 4819.12, the products mentioned therein should have pasted with printed. In the instant case, since plain composite containers have been pasted with printed labels, the same cannot be considered as printed containers and hence, classification thereof under S.H. No. 4818.12/4818.13 up to 1-3-1988 and thereafter under S.H.No. 4819.12 is ruled out. 12. The Heading 48.18 was renumbered and restructured as Heading 48.19 w.e.f. 1-3-1988, wherein S.H.No. 4818.13 have been clubbed together to a single entry, i.e. S.H.No. 4819.12, without any distinction of the source of paper, fr....
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....n Section 2(c) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1 955 (16 of 1955) 17. Tariff item 17(4) is comparable to S.H.No.4818.12/4818.13 (up to 1-3-1988) and 4819.12 thereafter. The said judgment of Tribunal has been upheld by Hon'ble Supreme Court, as reported in 2002 (142) E.L.T. A-183 (S.C.) by following the ratio of its judgment in Warden & Co. (India) Pvt. Ltd. v. Collector of Central Excise, Thane [1995 (76) E.L.T. 3 (S.C.)]. The Hon'ble Apex Court in Warder & Co. (supra) held that fibre drums, comprising of cylindrical tube made of paper or paper board and its lid and bottom made of plywood, reinforced with mild steel rings and clamps, paper content of which being 51.18% and rest 48.82 consisting of plywood, rings and clamps etc. would be classifiable under Tariff Item 68 of erstwhile Central Excise Tariff and not under Tariff Item 17(4) thereof. The Hon'ble Apex Court also considered the Tribunal judgment in Indian Textile Paper Tube Co. Ltd. v. Collector of Central Excise, Madurai [1984 (18) E.L.T. 35 (T) wherein Vim containers and Defence containers, the product in dispute therein being composite containers made of paper and metal components, were ....