Per P.K. Kapoor :

These two appeals, involving the same issue are disposed of by this common order.

2. M/s. I.T.C. Ltd. have come up in appeal against the order passed by collector, Central Excise (Appeals) Bombay holding the inner slides' for cigarette packets as classifiable under sub-heading 4818.90. In the appeal filed by the revenue the order passed by the Collector (Appeals) holding 'slides' for cigarette packets as classifiable under sub-heading 4818.90 has been challenged on the grounds that they are classifiable correctly under sub-heading 4813.13. Against the appeal filed by the Collector, M/s. ITC Ltd have filed cross objection. Briefly, the facts in these cases are that M/s. ITC Ltd are engaged in the manufacture of cigarettes which are packed in packets comprising of an outer printed shell and inner printed slide made of paper board. The slides which are actually in the form of a printed paper board cut to shape and size are made by M/s. I.T.C. Ltd. out of duty paid paper board at their factories. In respect of their factory at Parel, Bombay, M/s. ITC Ltd. filed a classification list No. 1/86 dated 1.3.86 in which they classified 'printed slides' under sub-heading 4