Customs, Excise and Gold Tribunal - Calcutta
Paharpur 3P vs Commr. Of Central Excise on 28 January, 2004
Equivalent citations: 2004(167)ELT515(TRI-KOLKATA)
ORDER
V.K. Jain (T), Member
1. The Miscellaneous Application is for retention of appeal filed before East Regional Bench on the ground that the appellants' Head office is in Kolkata. In view of the above, we allow the Miscellaneous Application and proceed to hear the stay petition as also appeal with the consent of both the sides.
2. We find that out of total duty demand of Rs. 1,91,230/-, the appellant has already deposited an amount of Rs. 1,00,000/- at the time of disposal of his appeal by the Commissioner (Appeals). By taking the said deposit as sufficient, we dispense with the condition of predeposit of balance amount of duty and entire amount of penalty.
3. At this stage we find that the disputed issue i.e. as to whether the aluminium foil laminated with both sides with classifiable as a plastic product under Chapter 39 or the same has to be considered as aluminium foil classified under heading 7607, is covered by the earlier decision of the Tribunal in the case of M/s Paharpur 3P Vs. CCE, Ghaziabad reported in 2004 (60) RLT 88 (CESTAT-KOL), While holding that the product is properly classifiable under heading 7607, the Tribunal in the above referred matter has taken note of the earlier decision of the Tribunal in the case of M/s Commr. of Central Excise Vs. India Foils Ltd. reported in 2000 (39) RLT 304 (CEGAT) as also the decision in the case of CCEx., Delhi II Vs. R.T. Packaging Ltd. reported in 2002 (51) RLT 291 (CEGAT-Del.). The appeals filed by the Revenue against both the above decisions were not admitted by the Hon'ble Supreme Court as observed in the above referred decision of Paharpur.
4. It is also noticed that on the basis of the above decision, the Board has issued a Circular as reported in 2003 (59) RLT M-16, clarifying that the judgment of the Hon'ble Supreme Court in the case of M/s R.T. Packaging Ltd. has been accepted by the Board and it has been decided by the Board that the classification of aluminium foil laminated on both sides with plastic films would be under Chapter Heading 76.07 instead of Chapter Heading 39.20. Inasmuch as the issue is decided in favour of the appellants, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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