2018 (2) TMI 779

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....involved in above stated four appeals is the same. Therefore, they are taken together for decision. 2. Brief facts of the case are that M/s International Tobacco Company Ltd. was engaged in manufacture of cut-tobacco falling under Tariff Item No. 24039970 and different brands of Cigarettes falling under Tariff Items Nos.240222010, 24022020, 24022030 and 24022040 of schedule to Central Excise Tariff Act, 1985. M/s International Tobacco procured inputs such as Shells, Slides, BOPP, TOR, CFC, etc. for making packing materials for the goods manufactured by them. They availed Cenvat credit on said inputs brought into the factory for making packing material. They issued some of the inputs for making dummy packs which were distributed to dealers,....

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...., wherein the learned Commissioner (Appeals) has held that the dummy packs were dutiable under chapter 49 of Central Excise Tariff Act, 1985. Aggrieved by the said order, M/s International Tobacco has preferred appeals before this Tribunal. Further, aggrieved by the said order, revenue has also preferred appeal before this Tribunal. Contention of the revenue is that the said dummy packs should be classified under chapter Heading No. 48.21. 3. On the similar grounds another show cause notice was issued on 30.10.2009, demanding Central Excise duty of Rs. 10,471/- & Education Cess of Rs. 314/-. It was similarly decided through Order-in-Original dated 31.05.2010. Aggrieved by the said order, M/s International Tobacco preferred appeal against t....