2018 (11) TMI 523

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....vocate) for Appellant Shri Sandeep Kumar Singh (Deputy Commissioner) & Shri Mohd Altaf (Assistant Commissioner) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of impugned Order-in-Appeal No. NOI/EXCUS/000/APPL/181/2014-15 dated 30.09.2014 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Noida. 2. Brief facts of the case are t....

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....hapter 48119092. Therefore, a show case notice was issued dated 03.09.2012 calling upon the appellant to show cause as to why the said goods should not be classified under Tariff Item No.48119099. The basis of the issue of said show cause notice was that as per Wikipedia plastic was an essential material constituent for the goods to be described as aseptic packaging paper and that the goods manufa....

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....bunal. 3. Heard the learned counsel for the appellant who has submitted that the basic reason for upholding that the goods manufactured by the appellant were not aseptic packaging paper as per the proceedings at lower level was that goods did not contain plastic and that the Lower Authorities also relied on Para Nos. 7, 22 and 23 of the said Final Order of this Tribunal dated 15.11.1994. Learne....

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....to classification of aseptic packaging paper. He has submitted that the majority decision was concluded at Para 13 and that Para 22 and 23 were related to minority decision in the said case. 4. Heard the learned AR who has supported the impugned order. 5. Having considered the contentions from both the sides and on perusal of record we find that Central Board of Excise and Customs through af....