NATIONAL DAIRY DEVELOPMENT BOARD Vs. COLLECTOR OF CUSTOMS
LAWS(CE)-1991-10-34
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on October 07,1991

NATIONAL DAIRY DEVELOPMENT BOARD Appellant
VERSUS
COLLECTOR OF CUSTOMS Respondents

JUDGEMENT

S.L. Peeran, Member (J) - (1.) THE appellants are aggrieved with the order of Collector (Appeals) dt. 6 -11 -1990 by which he has dismissed their three appeals and confirmed three orders in original passed by the Asstt. Collector of Customs rejecting their refund claims.
(2.) THE appellants imported Tetra Pack Asceptic packaging materials' made of polyethylene coated craft paper printed in Reels and declared as such in Bills of Entry. They were classified under Chapter Heading 4811.39 attracting duty @ 100% + 45% + CVD 35%. The appellants have claimed in refund application for classification under Chapter Heading 3921.90 and also claimed the benefit of the Notification No. 125/86 -Cus., dt. 17 -2 -1986 as amended by 48/88. The Asstt. Collector has by a single line order held that the benefit of the Notification No. 125/86 -Cus. to be applicable only to goods falling under Chapter Heading 39.20 only and refund claims as inadmissible.
(3.) THE learned Collector has held that Chapter 39 covers plastic and articles thereof and the Notification No. 125/86 gives benefit to "Asceptic Packaging material" and bags of Heading No. 39.20, 39.21 or 39.23 (Sl. No. 37 of the table annexed to the said notification). He held that it was clear that for getting the benefit of asceptic packaging material and bags the same should be falling under specified headings and the exemption is not available to all types of asceptic packaging material. He held that the packing material is made of printed laminated paper and therefore is not classifiable under Chapter Heading 39 which covers only plastic articles thereof. He has observed that since the goods are made of paper, the same clearly fall under Chapter 48 which is for paper boards, articles of paper pulp, paper or of paper board. The Asstt. Collector had classified the goods under Chapter Heading 48.07; the Collector felt that the goods are more appropriately classifiable under 4811.29 in view of the fact that the packing material under import is made of printed laminated paper. We have heard Shri A.K. Patnaik, learned consultant for the appellant and Shri L.N. Murthy, learned JDR for the revenue. Shri A.K. Patnaik submitted that the goods are not classifiable under Chapter Heading 48 as the type of the goods in question are excluded from Chapter 48 as the product was laminated with plastic and aluminium foil. He pointed out to Note (m) and (f) of Chapter 48 which excludes product made out of metal foil combined with paper. He submitted that the Rule 3(b) of Rules of Interpretation of Customs Tariff should be relied on to classify the goods in question. He submitted that paper is laminated with aluminium foil and plastic sheet to give acceptability to the packing material. He relied on the technical literature in support of his contention.;


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