2005 (11) TMI 139

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....rder per : Moheb Ali M., Member (T)]. - The appellant is a manufacturer of various excisable goods falling under Chapters 48, 28, 29 & 34. He filed a classification declaration for the products classifying them under various chapter headings. In the impugned order, the Commissioner (Appeals) upheld the classification determined by the original authority in the following manner. It is held that (a)....

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....s held that a process of manufacture did take place and the goods in question are classifiable under sub-heading 4811.90, the appellant is entitled for exemption under Notification No. 18/95-CE., dated 16-3-1995 at Serial Nos. 23 and 24 where cartons, boxes, containers and cases made out of corrugated paper and paperboard are exempt from duty under certain conditions. It is the appellant's content....

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.... tariff and the ratio contained in the decision is not applicable to the facts of the present case at least for the reason that the appellant does not get a coated duty paid paper for further coating. The facts reveal that the appellant obtains duty paid paper on which coating is done in some cases and in others, lamination with HDPE/LDPE. Simply stated, it is not a case of further coating as was ....

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....ells them with his brand name. The original authority while classifying the various oils, jels etc. under different headings has brought out the process of manufacture that is undertaken by the appellant after procuring duty paid chemicals from outside. We have perused the order-in-original. We hold that the processes undertaken by the appellant on the chemicals amount to manufacture. The resultan....