2018 (9) TMI 491

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....tion. 2. The facts of the case are that the appellant is engaged in the manufacture of mono cartons and classifying the same under CETH 48192020 till Sept. 2011. Thereafter, the appellant changed the classification to CETH No. 48173090 of Central Excise Tariff Act, 1985. On the basis of said change in classification, investigation was conducted and thereafter a show cause notice was issued on 2.1.2017 to classify the product under CETH No. 48192020 of the Tariff Act by invoking extended period of limitation. The matter was adjudicated and by invoking the extended period of limitation, the demand for the period October 2011 to Sept. 2016 was confirmed along with interest and penalty was imposed on the appellant. Against the said order, th....

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....he appellant is ready to pay duty along with interest. 5. On the other hand, ld. AR supported the impugned order. 6. On the basis of the arguments advanced before us, we find that it is a case of classification of the goods viz. boxes manufactured by the appellant. The appellant wants to classify the said goods under Chapter Heading No. 48173090 where as Revenue wants to classify the same under Chapter Heading 48192020. 7. For better appreciation the Tariff Entry is reproduced herein: 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing and assortment of paper stationery 481710 00 Envelopes.........