GARHA CONTAINERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this appeal, the main issue relates to the classification of the product known as drum shaped boxes manufactured by the appellants.

(2.) The appellants had claimed the classification of their product under sub -heading 4819.19 of the CETA attracting duty at the rate of 16% whereas the department has sought classification under sub -heading 4410.90. The adjudicating authority accepted the classification propounded by the department under which the product is liable to nil rate of duty and directed the modification in the declaration filed by the appellants w.e.f. 28 -2 -1999. The Commissioner (Appeals) has confirmed that order.

(3.) 1 We have heard both the sides. 3.2 We find that the appellants are engaged in the manufacture of drum shaped boxes by using plywood and paper board. The top and bottom of the boxes are made of plywood while the ring is made from paper board. The weight of the plywood in comparison to the paper board is just the double. The plea of the appellants is that classification on the basis of pre -dominance of one material could not be made and have also relied upon the HSN notes relating to heading 48.19. But their plea has been rightly rejected by the authorities below. These boxes are not being marketed by the appellants as Kraft paper drums but rather as boxes, which are in the shape of drums prepared mainly from the plywood. The round shape of the box has been made of paper board which has been affixed to the top and bottom lids made of plywood. Without top and bottom plywood lids, the product of the appellants would be nothing but a pie of paper -board. The box/drum is in fact made of plywood lids.