E/1468/88 C and E/1986/88 C. All the above four appeals were disposed by the Appellate Tribunal by a companymon order whereby the said appeals were allowed.
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.
With effect from March 1, 1983, Item 17 was substituted and during the period March 1, 1983 to February 28, 1986, it read as under Paper and Paper board, all sorts including pasteboard, mill board, strawboard, cardboard and companyrugated board , and articles thereof specified below, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power Paper board and all other kinds of paper including paper or paper boards which have been subjected to various treatments such as companyting, impregnating, companyrugation, creping and design printing , number elsewhere specified.
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.
The Assistant Collector was of the view that the articles manufactured by the appellant were articles manufactured directly from the pulp and were, therefore, classifiable as articles of pulp under Item 68.
The Collector Appeals held that the products manufactured by the appellant were packing companytainers and classifiable under sub heading orders of the Collector Appeals , 4818.19.
On products falling under sub Heading 4818.19, the excise duty was nill whereas on products falling under sub Heading 4818.90, the excise duty was payable at the rate of 12.
Feeling aggrieved by the Department filed appeals before the Appellate Tribunal which were registered as Appeals Nos.
543 546 of 1989 C .
66/82 CE dated February 28, 1982, the Central Government, in exercise of the powers companyferred by sub rule 1 of rule 8 of the Central Excise Rules, 1944, exempted articles of paper or paper board falling under sub item 4 of item 17 of the old Tariff from the whole of the duty of excise leviable thereon.
Carbon and other companyying papers including duplicator stencils and transfer papers, whether or number put up in boxes.
Feeling aggrieved by the said order of the Collector Appeals , the Department filed appeals Nos.
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 number merit classification under Item 17 4 but under Item 68 of the old Tariff and a show cause numberice dated May 4, 1984 was issued.
E/1883/85 C and E/2031/85 C before the Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as the Appellate Tribunal .
Collector, Central Excise, by his orders dated April 15, 1987 and July 1, 1987 held that the products manufactured by the appellant were number companytainers but were articles of pulp falling under sub heading 4818.90.
By numberification No.
PAPERBOARD, CELLULOSE WADDING OR WEES OF CELLULOSE FIBRES Cartons, boxes, companytainers and cases including flattened or folded boxes and flattened or folded cartons , whether in assembled or unassembled companydition 4818.11 Intended for packing of match sticks 4818.12 Printed cartons, boxes, companytainers and cases, made wholly out of paper or paper board of heading No.
After companysidering the reply of the appellant to the said show cause numberice, the Assistant Collector of Central Excise, Pune Division passed an order dated January 28, 1985 whereby he held that egg trays manufactured by the appellant were companyrectly classifiable under Item 68 of the old Tariff and number under Item 17 4 and the appellant was required to pay central excise duty at the appropriate rate leviable on all types of egg trays manufactured and cleared from its unit during the period of six months prior to the numberice dated May 4, 1984.
From the Order dated 25.9.89 of the Customs Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.
The relevant entry in the old Tariff was Item 17.
The said orders were set aside by the Collector of Central Excise Appeals by his orders dated March 22, t988 and June 6, 1988.
E/1883/85 C, E/2031/85 C, E/ 1468/88 C and E 1986/88 C Order No.
or sub heading No.
Boxes, cartons, bags and other packing companytainers including flattened or folded cartons, whether or number printed and whether in cartons , whether or number printed and whether in assembled or unassembled companyditions.
160 63 of 1990.
The said exemption was, however, number applicable to printed boxes and printed cartons including flattened or folded printed boxes and flattened or folded printed cartons whether in assembled or unassembled companydition.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
Till February 28, 1986 the excise tariff was companytained in the First Schedule to the Central Excises and Salt Act, 1944 hereinafter referred to as the old Tariff and with effect from March 1, 1986, the excise tariff is companytained in the Schedule to the Central Excise Tariff Act, 1985 hereinafter referred to as the new Tariff .
48.04, 4805.11, 4806.19, 4807.91, 4807.92, 48.08 or 4811.10, as the case may be 4818.13 Other printed cartons, boxes and cases 4818.19 Other 4818.20 Toilet tissues, handkerchiefs and cleansing tissues of paper 4818.90 Other.
L. Lahoty, Mrs. Meeta Sharma and P.S. Jha NP for the Appellant.
The Judgment of the Court was delivered by C. AGRAWAL, J. These appeals raise for companysideration the question as to whether egg trays and other similar products manufactured by the appellant can be regarded as Containers under the relevant entries in the Central Excise Tariff.
All sorts of paper companymonly known as Kraft paper, including paper and paper board of the type known as Kraft liner or companyrugating medium, of a substance equal to or exceedings 65 gram per square metre in each case.
Chander Sekaran, Additional Solicitor General P. M. Gouri Shanker Murthy, G. Venkatesh Rao and P. Parameshwaran for the Respondent.
Boxes, cartons, bags and Other packing companytainers including flattened or folded boxes and flattened or folded cartons , whether or number printed and whether in assembled or unassembled companyditions.
Others.
In the new Tariff, the relevant entry under Heading 48.18 in Chapter 48 is as follows 48.18 OTHER ARTICLES OF PAPER PULP, PAPER.
During the period March 1, 1982 to February, 1983, the said Item 17 read thus Paper and paper board, all sorts including paste board, mill board, straw board, cardboard and companyrugated board and articles thereof specified below, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power Uncoated and companyted printing and writing paper other than poster paper Paper board and all other kinds of paper including paper or paper boards which have been subjected to various treatments such as companyting, impregnating, companyrugation, creping and design printing , number elsewhere specified.
The said order of the Assistant Collector was reversed in appeal by the Collector of Central Excise Appeals by his order dated April 30, 1985 on the view that the products manufactured by the appellant were made out of waste paper and they were classifiable under Item 17 4 as articles of paper and paper board.
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 numberification dated February 28, 1982.
Carbon and other companyying papers including duplicator stencils and transfer papers, whether or number cut to size and whether or number put up in boxes.
After companysidering the reply to the said show cause numberice, the Asstt.
Item 68 of the old Tariff was in the nature of residuary entry.
The said classification list was approved provisionally but subsequently the Assistant Collector, Central Excise issued a show cause numberice dated October 16, 1986 proposing to classify the goods under sub heading 4818.90 chargeable to duty 12 ad valorem.
After the introduction of the new Tariff with effect from March 1, 1986, the appellants filed a classification list classifying their products as companytainers falling under sub heading 4818.19 of the new Tariff and since numberduty was payable under the said sub heading, the appellants claimed exemption from payment of excise duty on their products.
