2006 (8) TMI 222

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....ember (T)   [Order per : Archana Wadhwa, Member (J)]. - Vide Order dt. 16-2-2006, referral Bench, after taking note of two divergent views in the Tribunal's precedent decision as regards the classification of the printed wrappers for shaving blades, being manufactured by the appellant has referred the issue of classification of the said product to the Larger Bench. It has been noticed i....

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....submits that the issue is no more res integra and has been decided by the South Zonal Bench in the case of Paxwell Printers v. CCE, Bangalore reported in 2000 (39) RLT 869. It has been held by the Tribunal that the printed gay wrapper is classifiable under sub-heading 4901.90, by following another decision of the Tribunal in the case of Sri Kumar Agencies & Others reported in [2000 (116) E.L.T. 48....

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....that printed Gay Wrappers are classifiable under sub-heading 4901.90. As such, following the ratio of the same, we set aside the impugned order by holding that the correct classification of Gay Wrapper is under sub-heading 4901.90. Appeal is thus disposed of in the above terms." 3. The said decision has been taken note of by the Bangalore Bench of the Tribunal in the case of VST Industries Ltd.....

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....e decisions show that the issue of classification would depend upon as to whether the design or words printed are incidental or not to the primary use of goods, and depict the contents of the packet along with the other relevant information or as to whether the printed paper was actually cut to size so as to be held as a printed wrapper. From the impugned orders in the present case, we find that t....