TaxTMI 
TaxTMI 
1991 (2) TMI 112
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....ified below, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - (1) Uncoated and coated printing and writing paper (other than poster paper). (2) Paper board and all other kinds of paper (including paper or paper boards which have been subjected to various treatments such as coating, impregnating, corrugation, creping and design printing), not elsewhere specified. (a) All sorts of paper commonly known as Kraft paper, including paper and paper board of the type known as Kraft liner or corrugating medium, of a substance equal to or exceeding 65 gram per square metre in each case. (b) Others. (3) Carbon and other copying papers (including duplicator stencils) and transfer papers, whether or not cut to size and whether or not put up in boxes. (4) Boxes, cartons, bags and other packing containers (including flattened or folded cartons, whether or not printed and whether in cartons), whether or not printed and whether in assembled or unassembled conditions." Item 68 of the old Tariff was in the nature of residuary entry. 3. By Notification No. 66/82-C.E., dated February 28, 1982, the Central Government, in ex....
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....l whereas on products falling under sub-heading 4818.90, the excise duty was payable at the rate of 12%. 5. M/s. G. Claridge & Company Ltd., the appellant herein manufactures (i) egg filler flats, (ii) egg cartons, (iii) tube light packing trays, (iv) duck egg trays and (v) apple trays. It filed a classification list for the above goods effective from April 1, 1981 classifying the products under Item 68 of the old Tariff and it was paying duty at the prevailing rate under Item 68. After the introduction of the revised Item 17 with effect from February 28, 1982/March 1, 1982, the said appellant filed a revised classification list effective from March 1, 1982 for the aforesaid five products seeking classification under Item 17(4) and claiming full exemption from central excise duty under notification dated February 28, 1982. This classification list was approved by the Assistant Collector of Central Excise, Pune Division on March 11, 1982, but on re-examination Department felt that the said products did not merit classification under Item 17(4) but under Item 68 of the old Tariff and a show cause notice dated May 4, 1984 was issued. After considering the reply of the appellant to ....
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....ers' and classifiable under sub-heading 4818.19. Feeling aggrieved by the orders of the Collector (Appeals), the Department filed appeals before the Appellate Tribunal which were registered as Appeal Nos. E/1468/88-C and E/1986/88-C. All the above four appeals were disposed by the Appellate Tribunal by a common order whereby the said appeals were allowed. The Appellate Tribunal held that the products manufactured by the appellant cannot come within the sub-classification below containers and were not classifiable under sub-heading 4818.19 but were classifiable under sub-heading 4818.90 of the new Tariff and similarly they were not classifiable under Item 17(4) or 17(3) of the old Tariff. The Appellate Tribunal was also of the view that the products manufactured by the appellant are articles of paper because starting raw material is waste paper. The Appellate Tribunal has held that the duty demanded by the Assistant Collector for six months prior to the issue of show cause notice dated May 4, 1984, i.e., from November 4, 1983 is legally sustainable and with regard to recovery of the duty for the earlier period with effect from March 1, 1982 by invoking the proviso to Section 11A(1) ....
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....y) "Containers - Any receptacle which holds, restrains or encloses any article or commodity or articles or commodities to be stored or transported." (Abstract from Indian Standard Glossary of Terms : I.S. 4261 - 1967) "Containers. (1) In general, any receptacle or enclosure used in packaging and shipping. (2) Relatively large, reusable enclosures to be filled with smaller packages and discrete objects, to consolidate shipments and allow transport on railway flat cars, flatbed trailers, aircraft, in ships' holds or as deckloads , etc. (See CARGO TRANSPORTER : CONTAINERIZATION). (3) Any receptacle for holding a product." [Abstract from Glossary of Packaging Terms (USA) "Container. A large box for intermodal transport, containing many smaller boxes of different shapes and sizes as well as individual articles." [Abstract from Glossary of Packaging Terms (Australia)] 9. The above definitions would show that the expression `container' is used in three different senses : in a broad sense, it means a receptacle which contains; in a narrower sense, it means a receptacle in which articles are covered or enclosed and transported; and in a more limited sense, it means encl....