1987 (2) TMI 72

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.... @ 22p. Per Kg. though the former was charged under item 17(3) and the latter under Item 17(4) of the Tariff. The Finance Act of 1961 raised the Excise duty under Item 17(4) to 35p. Per Kg. with effect from 1-3-61. From March, 1961 to 1st August, 1961, the Excise Office levied duty on M.G. Poster Paper under Item 17(3), i.e. at the rate of 22p. per kg. as Printing & Writing Paper. In other words, M.G. Poster Paper was treated as Printing & Writing Paper. Subsequently, the Excise Deptt. considered this M.G. Poster Paper as Packing & Wrapping Paper and classified the said Poster Paper under Item 17(4). The appellant paid duty under protest and represented to the Asstt. Collector for refund on the ground that the subject paper should have been....

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.... the Collector for deciding the question whether M.G. Poster paper should be assessed as Printing & Writing Paper or as packing & Wrapping Paper afresh. 3. The Appellate Collector of Central Excise on 30th November, 1973 after elaborate review of the facts and evidence placed before it, held that the classification of the M.G. Poster Paper manufactured by the petitioner company should be classified under the Heading "Printing and Wrapping Paper." 4. The Government of India started proceedings for review of the aforesaid orders passed by the Appellate Collector of Central Excise and is sued notice under Section 36(2) of the Central Excises and Salt Act, 1944, as it stood at that time on 15th November, 1974. In that notice addressed to ....

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....e. It has been urged that the facts and documents overwhelmingly support the case of the petitioner. My attention was invited to various documents including the report of the Tariff Commission, 1959, Trade Notes issued by J.C.C.I., also notices issued by D.G.S.D. Rate Contracts, I.S.I. Publications and other documents issued by the Government of India and various other State Governments to show that poster papers were consistently regarded as printing/writing papers. 7. On behalf of the respondents, it has been urged that various companies like Lipton India Limited, Hindusthan Pilkinton Glass Works, Paper and Board Supplying Agencies, Cardboard Manufacturing Company of Calcutta, have all stated that poster papers are used as wrapping pap....