The Assistant Collector of Central Excise however, by an order dated 14.4.1982 called upon the appellant to file a revised classification list classifying fibre drum under Item 68, on the ground that as the fibre drum was number made exclusively out of paper, it was number eligible for classification under Item No.
17 4 said sub item 4 companyers packing, transport, storage, or sale of merchandise whether or number having a decorative value, bags, canes, packets, sacks, boxes, cartons, drums fitted with reinforcing circular bands of other materials, tubular companytainers for posting documents, garment bags, the like are also companyered under this subitem.
The Trade Notice No.49 MP paper 2 1982 dated 24.3.1982 hereinafter referred to as the Trade Notice in respect of Item No.
The appellant addressed a letter dated 29.6.1982 representing its case that fibre drum was classifiable under Item No.
In view of the letter aforesaid, the appellant filed revised classification list No.3/82 classifying the fibre drum under Item No.68 under protest.
17 4 and Notification No.66/82 were only applicable to such goods and articles which were made exclusively out of paper or paper board.
By an order dated 24.3.1982, the Assistant Collector of the Central Excise, approved the classification as sought by the appellant.
The Tribunal came to the companyclusion that the fibre drum manufactured by the appellant was classifiable under Item No.68 of the Central Excise Tariff and number under Item No.17 4 .
17 4 and was number classifiable under Item No.68.
Ultimately by an order dated 20.10.1982, the Assistant Collector of Central Excise, held that Item No.
The same is the position in respect of value of the said fibre drum, the predominant value being of the paper or paper board.
The Revenue preferred an appeal before the Customs, Excise Gold Control Appellate Tribunal hereinafter re ferred to as the Tribunal .
17 4 .
Aggrieved by the said order, an appeal was filed before the Collector of Central Excise Appeals .
