TaxTMI 
TaxTMI 
2002 (3) TMI 103
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....s hold that the order of the Adjudicating Authority is not legal and proper. Hence the same is set aside." 2. The facts of the case in brief are that the respondents herein are engaged in the manufacture of Impregnated Filter Paper, Filter Filament, PVC Compound Glue and Adhesive. The respondent is also availing Modvat credit of duty paid on inputs under Rule 57A of the Central Excise Rules, 1944. 3. During the course of checking of RT-12 returns for the month of October, 1996 it was observed that the respondents herein availed exemption under Notfn. Nos. 18/95 and 8/96. The Department alleged that impregnated filter paper is not classifiable under sub-heading 4811.30 w.e.f. 1-3-97 and is not covered by Notfn. Nos. 18/95, ....
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....ctly held that the paper in dispute was decorative laminate whereas the paper is actually impregnated filter paper, therefore, is classifiable under Chapter sub-heading 4811.31 after 1-3-97. He submits that according to the chemical examiner's reports dated 17-11-97 and 26-11-97, the paper was impregnated with phenolic resin and therefore, the paper was classifiable under Chapter sub-heading 4811.31 on or after 1-3-97. He, therefore, prays that the appeal may be allowed. 5. Shri K.L. Handa, ld. Consultant arguing the case for the respondents herein submits that chemical examiner's reports were not made available to the respondents; that the case has been decided on the basis of HSN Notes; that HSN was not fully aligned with the Cen....
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....rtment would have the classification under Heading No. 48.18, Sub-heading No. 4818.90 - 48.18 - Other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. 4818.90 - Other The explanatory notes under heading No. 48.23 of the 'Harmonized Commodity Description and Coding System (HSN) of the Customs Cooperation Council, Brussels (on which the Schedule of 1985 is broadly patterned) state that in the heading (which is a combination of Heading Nos. 48.17 and 48.18 of the Indian Tariff Schedule of 1985) filter paper, folded or not is included. The notes also say that generally these are in shapes other than rectangular (including square) such as circular filter papers. These notes do not rul....
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....ets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formal­dehyde with or without curing agents or catalysts compressed together in one or more operations; products commercially known as decorative laminates. 2. 4811.39 Other 18% 10. The learned Commr. (Appeals) has held the classification of the disputed product under Chapter sub-heading 4811.39 on two grounds. The first ground is that the adjudicating authority has based his finding on HSN Under Chapter sub-heading 4811.31 and on the consideration of the weight of the commodity according to chemical test report which has confirmed 288....
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....overlooking the fact that the structure of the Central Excise Tariff is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to tariff classification must, as far as possible, be resolved with reference to the nomenclature indicated by HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot, in case of a conflict, override the clear indication of the meaning of an identical expression in the same context in the HSN. In the HSN, block board is included within the meaning of the expression 'similar laminated wood' in the same context of classification of blo....