2025-VIL-1807-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification of corrugated boxes and parts, Eligibility for concessional excise duty rate – Demand of differential excise duty on the ground that the corrugated rolls/liners are classifiable under tariff item 4819 1090, which attracts a higher rate of 12% Basic Excise Duty (BED), instead of the concessional rate of 6% BED availed by the appellant under Notification No.12/2012-C.E - Whether the corrugated rolls/liners manufactured and cleared by the appellant are eligible for the concessional rate of 6% BED under Notification No.12/2012-C.E – HELD - The appellants are manufacturing the excisable goods i.e., corrugated boxes along with rolls, stiffeners and liners classifiable for such corrugated boxes. The corrugated boxes manufactured by the appellants are correctly classifiable under tariff item 4819 1010, and goods under dispute viz., rolls, stiffeners and liners being part of the corrugated boxes are correctly classifiable under tariff item 4819 1090. Since, the concessional rate of BED vide Serial No.171 of Notification No.12/2012-C.E. dated 17.03.2012 is applicable for goods of chapter heading 4819 10, the disputed goods are also eligible for the concessional rate of BED at 6% - the issue of classification of dividers, partitions, plates, fitments, as parts of corrugated boxes and extending the concessional rate of BED, the CBEC had clarified vide its communication dated 02.09.1986 to the field formations that such parts of corrugated boxes cannot be separately classified as other articles of paper/paper board; and the parts of corrugated boxes will be classifiable under the heading under which the corrugated box itself is classifiable - the impugned order confirming the adjudged demands by the original authority in denying the concessional rate of duty and consequent imposition of penalty on the appellants is set aside – The appeal is allowed
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