2016 (11) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case are that the main appellant is engaged in the manufacture and clearance of Photo Albums by classifying the same under Heading No. 48.20 of the first schedule to the Central Excise Tariff Act, 1985. The appellant was also claiming exemption under Notification No. 10/2003-CE dated 01.03.2003. An investigation was conducted and thereafter, the show cause notices were issued on 29.11.2005 for the period 01.04.2003 to 28.04.2005, on the allegation that the photo albums manufactured by the appellant are classifiable under Heading No. 3926.90 on the basis of the fact that the weight of plastic in such photo albums is more than the weight of paper and paper board. The matter was adjudicated, demand of duty along with interest was confirmed on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssions. 7. We find that the sole issue before us is that whether the photo albums in questions are classifiable under chapter Heading 39.26 and Chapter heading No. 48.20 for better appreciation. The two entries in question are extracted as below: Chapter 39-PIastic & articles thereof 39.26 Other articles of plastics & articles of other materials of heading Nos. 39.01 to 39.14 Chpater 48- Paper and paperboard. etc. Chapater 48- Paper and paperboard. etc. 48.20 4820.00 Register, account books, note books, order books, receipt books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-lead or other), folders, file covers, manifold business forms, interleaved ca....