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 4818.19 of the Central Excise Tariff at 'nil' rate of duty. They were served with a show cause notice dated 3.4.86 by the Superintendent of Central Excise, Bombay-I, requiring them to show cause why the said slides should not be classified under sub-heading 4818.90. In their reply dated 17.4.86 to the show cause notice, M/s. ITC contended that slides were not excisable at all and, in any event, they could be classified only under sub-heading 4818.19 in terms of the classification list filed by them. However, by his order dated 22/26.5.86 the Assistant Collector rejected contentions of the appellants and held that printed slides in question were classifiable under sub-heading 4818.90. Being aggrieved by the order passed by the Assistant Collector, M/s. ITC Ltd. preferred an appeal before the Collector Central Excise (Appeals) who by the impugned order dated 11.2.88 rejected the appeal and confirmed the order passed by the Assistant Collector. The facts in the case in which the revenue has come up in appeal are identical since by the impugned order the Collector (Appeals) confirmed the order passed by the Assistant Collector holding the printed slides for cigarette packets as classifiable under sub-heading 4818.90. The order passed by the Collector (Appeals) has been challenged by the concerned Collector on the grounds that slides are classifiable under sub-heading 4818.13.

3. On behalf of M/s. ITC Ltd. Shri Ravinder Narain, the learned Senior Advocate appeared before us. He submitted that from the various articles referred in Heading 48.18 it is evident that it covers only complete articles and any product to be classified under sub-heading 4818.90 must necessarily be a complete article so as to fall under Heading 48.18. He added that printed slides which are not complete articles by themselves cannot be considered as falling under Heading 48.18. He, further, submitted that a cigarette packet consists of a printed shell and a printed slide and whereas a packet would be article with in the meaning of Heading 48.18. He contended that Heading 48.18 makes no reference to parts, or components which must be taken to be specifically excluded from the scope of Heading 48.18. He stated that whenever the Legislature intended to include both articles and parts/components thereof in any Heading of the Tariff, it had done so by specifically including parts under that item. In support of his contention, he referred to Headings 66.01, 84.31, 92.09 of the Tariff and pointed out that each of these Headings had been worded so as to cover parts as well. He argued that on these considerations printed slides which are component parts, would have to be deemed as excluded form the scope of sub-heading 4818.90. He submitted that apart from the residuary sub-heading 4818.90, He