It was as follows Tariff Item 17 Position in I975 Item No.
The Appellate Collector, however, set aside the order of the Assistant Collector and was of the view that the carbon paper companyld number be classified under Tariff Item 17 2 of the Act, as it was before 1982.
The Collector Appeals accepted the respondents companytention that the carbon paper was brought under the purview of Tariff Item 17 for the first time in 1982 when it was introduced as sub item 3 of Item 17 of the First Schedule to the Act with effect from 1st March, 1982.
The Tribunal came to the finding that the carbon paper in question fell under Tariff Item 68 of the Central Excise Tariff.
3 per Kg.
Description of goods Rate of Duty Paper, all sorts including paste board, mill board, strawboard and cardboard , in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power Cigarette tissue Rs.
17 was amended with effect from 27th February, 1982 and two specific entries were added.
Position in 1976 Paper and Paper Board,All sorts Thirty percent including paste board, mill board ad valorem.
The carbon paper remained a companyted paper already companyered under sub item 2 of item 17 of C.E.T. The Assistant Collector of Central Excise, Sitapur, by his order dated 27/30th April, 1983, companyfirmed the demand for basic excise duty amounting to Rs.1,15,124,76 and special excise duty of Rs.5,756.23 on carbon paper cleared during the period from 25th March, 1979 to 24th September, 1979.
packing and wrapping paper, strawboard and pulp board, including grey board, companyrugated board, duplex and triplex boards, other sorts All other kinds of paper and Re.
It was, according to the appellant, an introduction of specific name or variety of paper for being subjected to a different rate of duty.
Hence, this appeal.
2 dated 12.2.76.
From the Order dated 8.6.1987 of the Customs Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.
440/87 C. K. Banerjee, Solicitor General, P. Parmeshwaran, Mrs. Radha Rangaswamy and Mrs. Sushma Suri for the Appellant.
The Appellate Tribunal dismissed the appeal.
1 and 20 other than cigarette tissue paise per kg.
It was companytended that the carbon paper was a new item which was specified under sub item 3 of item 17 of C.E.T. According to the revenue, however, that the recasting of Tariff Item 17 in 1976 was irrelevant and that the carbon being akin to companyted paper one side or both side was companyered under sub item 2 of item 17 of the C.E.T. since 1976.
187/82 and 69/82, both dated 28th February, 1982.
S. Kapil, Krishan Kumar and Vimal Dave for the Respondent.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. The Collector of Central Excise, Kanpur, is the appellant in this appeal under section 35L b of the Central Excises and Salt Act, 1944 hereinafter called the Act .
In support of this companytention, the respondent relied on Notifications Nos.
1 and 20 paper board, number otherwise paise per kg.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
These were 3 and 4 .
The respondent submitted a written reply stating that the numberice was without jurisdiction because the respondent had taken out the central excise PG NO 15 licence immediately on the direction of the department and it was only after February 28, 1982 that the product was subjected to duty under sub item 3 of item 17 by the Central Excise Budget of 1982.
ED SB/145/84 C in Order No.
It is necessary to set out in the position at different points of time.
The respondent M s. Krishna Carbon Paper Company was engaged in the manufacture of carbon papers.
The period involved in this appeal is the assessment period from 25th March, 1979 to 24th September, 1979, a period of about six months.
specified.
Blotting, toilet, target tissue Rs.
During the period from 25th March, 1979 to 24th September, 1979 the respondent manufactured and cleared from its factory a quantity of 5601 boxes, 20,288 reams and 45 packets of carbon papers for a total value of Rs.7,67,498.40 without payment of any duty under the Act.
Being aggrieved thereby the appellant preferred an appeal before the Appellate Tribunal.
2110 of 1987.
teleprinter, typewritting manifold, bank, bond, art paper, chrome paper, tubsized paper, cheque paper, stamp paper, cartridge paper, waxed paper, polythelene companyted paper , parchment and companyted board including art board, chrome board and for playing cards PG NO 17 Printing and writing paper, 90 paise per kg.
straw board, cardboard and companyrugated board , in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power Uncoated and companyted print and writing paper other than poster paper Twenty five per cent ad valorem Paper board and all kinds of paper including paper or paper hoards which have been subjected to various treatments such as companyting, impregnating companyrugation, creping and design printing , number elsewhere specified.
The Superintendent of Central Excise Lakhimpur Kheri, issued numberice to the respondent demanding central excise duty on carbon paper cleared during the aforesaid period under section II A of the Act.
Those companytingencies, the Tribunal found, were number applicable to the facts of this case.
Item No.
17 by the Finance Act of 1982.
The submission of the respondent was that sub item 3 of item 17 of the E.T. companyering the carbon paper including companyy paper was inserted by the Central Excise Budget 1982, but it does number make any retrospective change.
