Customs, Excise and Gold Tribunal - Bangalore
Cce vs A.J. Polymers Pvt. Ltd. And Anr. on 26 March, 2003
Equivalent citations: 2003(110)ECR424(TRI.-BANGALORE)
ORDER G.A. Brahma Deva, Member (J)
1. These are three appeals filed by the Revenue against respective impugned orders involving common issue and therefore, they are taken up together and are being disposed of by this common order.
2. The department has come in appeal on the ground that the issue has not been decided in terms of Board Circular No. 16/88-CX dated 20.8.1988. In that Circular it was mentioned that following aspects have to be considered while deciding the issue.
1) Pre-dominance of weight and value.
2) The essential character to the product and the role of a constituent material in relation to the use of the goods.
3) How the product is known in the commercial/trade parlance?
3. Shri Parameshwaran appearing for the Respondents submitted that the dispute is in respect of classification of product namely photo albums, ring binders and liver arch files. The dispute is in respect of classification of the above products has already been considered by this Tribunal in the case of CCE, Coimbatore v. A.J. Stationery (P) Ltd. . In that case, it was held that these items are classifiable under sub-heading 4820.00 of Central Excise Tariff Act, 1985. DR fairly concedes this position.
4. In view of this position, we accept the plea of the Respondents. In the result these appeals are dismissed.
(Pronounced and dictated in open Court)