Customs, Excise and Gold Tribunal - Bangalore
Ramachandra Paper Boards (P) Ltd. vs Commissioner Of Central Excise on 31 December, 2007
ORDER S.L. Peeran, Member (J)
1. This appeal arises from OIO No. 9/07 dated 23.9.05. The issue is restricted to the classification of newsprint in reels. The appellants were classifying it under Chapter sub-heading 4801.00 of the first schedule to CETA at nil rate of duty, while the department has proceeded to classify under Chapter Heading 4823.90 carrying duty at the rate of 16%. Revenue had issued Notification No. 32/05 dated 22.8.05 under Section 11C of the Act exempting newsprint in reels. The Commissioner in the impugned order, has ordered the classification of newsprints in reels under Chapter heading 4823.90 of the First Schedule of the CET which is under dispute. Learned Counsel submits that the classification of newsprints under Chapter heading 4801.00 is upheld by the Tribunal in the case of AP Paper Mills Ltd. v. CCE Visak 2006 (206) ELT 830 (Tri-Bang). He prays for allowing the appeal on the basis of this judgment.
2. We have considered the submissions. The demands raised in the matter has been dropped by the Commissioner in the impugned order in terms of Notification. However he proceeded to classify the goods namely newsprint in reels under chapter heading 4823.90. This has not been accepted in the case of AP paper Mills supra. Classification under heading 4801.01 has been upheld so also in the appellants own case by Final Order No. 908/2007 dated 7.8.07. In view of these two orders, the classification adopted by the Commissioner in the impugned order is set aside. The appellants claim for classifying newsprint in reels under chapter sub-heading 4801.00 is upheld. Appeal allowed with consequential relief if any.
(Pronounced and dictated in open court)