Case Note & Summary
The Commissioner of Central Excise, Goa, filed multiple appeals under Section 35G of the Central Excise Act, 1944, against the common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Mumbai. The Tribunal had allowed the appeals of the respondent-assessees, holding that laminated tubes and printed cartons manufactured by them are classifiable as printed matter under Chapter 49 of the Central Excise Tariff Act, 1985, and not as articles of plastics under Chapter 39 or as packing containers under Chapter 48. The Revenue contended that the goods were primarily packaging materials and that printing was incidental. The respondents argued that the printing was substantial and gave the goods their essential character. The High Court, after hearing the parties, found that the Tribunal's decision was based on evidence and that no substantial question of law arose. The court noted that the classification of goods is a question of fact, and concurrent findings of fact cannot be disturbed unless perverse. Accordingly, all the appeals were dismissed with no order as to costs.
Headnote
A) Central Excise - Classification of Goods - Laminated Tubes and Printed Cartons - Central Excise Tariff Act, 1985, Chapters 39, 48, 49 - The issue was whether laminated tubes and printed cartons are classifiable as printed matter under Chapter 49 or as articles of plastics/packaging under Chapters 39/48. The Tribunal held that the goods are printed matter, and the High Court affirmed, finding no substantial question of law. Held that concurrent findings of fact based on evidence cannot be interfered with unless perverse (Paras 1-10). B) Central Excise - Substantial Question of Law - Section 35G of Central Excise Act, 1944 - The court held that the appeals did not raise any substantial question of law as the classification was a question of fact determined by the Tribunal based on evidence. Held that the appeals were liable to be dismissed (Paras 8-10).
Issue of Consideration
Whether laminated tubes and printed cartons manufactured by the respondents are classifiable as printed matter under Chapter 49 of the Central Excise Tariff Act, 1985, or as articles of plastics/packaging under Chapter 39/48, and whether the appeals involve any substantial question of law.
Final Decision
All the appeals are dismissed. No order as to costs.
Law Points
- Central Excise classification
- printed matter
- Chapter 49
- Chapter 39
- Section 3 of Central Excise Act
- 1944
- substantial question of law
- concurrent findings of fact
