TaxTMI 
TaxTMI 
TaxTMI 
2018 (8) TMI 306
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.... The appellant have been paying central excise duty on corrugated goods by availing the benefit of Notification No. 4/2006 -CE dated 01.03.2006 as amended by further Notifications No. 10/2010 and 12/2012 dated 17.3.2012. The basic allegation of the Revenue is that the appellant are not entitled for the benefit of Notification No. 4/2006 CE dated 1/3/2006 (as amended) in respect of corrugated tray /pads. The department was of the view that corrugated trays / pads should have been cleared after payment of full excise duty as the notification only covers the corrugated cartons, boxes and cases of corrugated paper or paperboards and not corrugated tray / pads. For the sake of convenience, we reproduce the relevant text of the above mentioned no....
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....ed a issue of Show cause notice demanding Central Excise duty of Rs. 93,56,444/- under section 11A of the Central Excise Tariff Act, 1944 along with interest and penalty under section 11AC. The Show Cause Notice had been adjudicated by the learned Commissioner vide his order dated 30.5.2016 wherein the above charges of the show cause notice have been confirmed in toto. 3. It has been the contention of the learned advocate appearing on behalf of the appellant that the word „CASES‟ of the corrugated paper or paper board as appearing in the above mentioned exemption notification No. 4/2006 dated 1/3/2006 as amended and in notification No. 12/2012 dated 17.3.2012 covers all kind of cases like containers, framework, cover used for t....
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....nding and usages, cement tiles, the subject matter of the present case, is a form of floor itself and therefore, entitled to the benefit of Exemption Notification No. 59/1990...." From the above orders of this Tribunal, the appellant have tried to prove that the description of corrugated trays / pads and/or corrugated boxes are used interchangeably to depict that corrugated trays / pads are same as corrugated cartons/ boxes. 4. Learned advocate has argued that the condition under the abovementioned notifications reads as follows: The exemption shall be applicable to the units manufacturing cartons, boxes or cases, as the case may be, starting from the stage of Kraft paper, corrugated paper, corrugated sheets, corrugated board or any one....
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....or paper board such as cartons, cases etc. are classifiable under 48191090. Thus, the trays/ pads of corrugated paper etc. will be classifiable under CETH 48191090. 6. Since the relevant notification covers the products of CETH 4819.10 which covers both corrugated cartons and boxes as well as the products classifiable under 48191090 where the corrugated pads and trays, being the product of corrugated paper and paper board, are certainly classifiable. and thus, same are undoubtedly entitled for the notification benefits which covers all products under Chapter subheading 4819.10. 7. We also heard learned Departmental Representative who has reiterated the findings of learned Commissioner in his impugned order-in-original. 8. We have heard....
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....r board and these are also used for packing and safe transportation of the bottles and cans as other products of corrugated paper and paper board such as cartons, or boxes, are being used. We are of opinion that the exemption notifications No.4/2006-CE amended vide Notification No. 10/2010-CE dated 27.2.2010 and Notification No. 12/2012 CE dated 17.3.2012 have mention of only Chapter sub-heading 481910 which further has two sub sub heading as following: 481910 - CARTONS, BOXES and cases of corrugated paper or paperboard: 48191010 - BOXES 48191090 - OTHER 10. Thus, the products classifiable under both the sub-sub-headings will be entitled to the exemption notification. Since the corrugated pads/ trays are classifiable under 4819109....