{"id":5139,"date":"2025-07-31T17:41:25","date_gmt":"2025-07-31T12:11:25","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5139"},"modified":"2025-07-31T17:41:25","modified_gmt":"2025-07-31T12:11:25","slug":"paper-wallets-for-gloves-classified-under-cth-4823-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/paper-wallets-for-gloves-classified-under-cth-4823-cestat","title":{"rendered":"Paper Wallets for Gloves Classified Under CTH 4823 | CESTAT"},"content":{"rendered":"<pre><span class=\"TextRun SCXW160919939 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW160919939 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000401505\/paper-wallets-for-packing-surgical-gloves-to-be-classified-under-cth-4823-not-under-cth-4817-cestat\">Kanam Latex (P) Ltd. Versus<\/a><\/span><a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000401505\/paper-wallets-for-packing-surgical-gloves-to-be-classified-under-cth-4823-not-under-cth-4817-cestat\"> <span class=\"NormalTextRun SCXW160919939 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Commissioner of GST &amp; Central Excise, Tirunelveli<\/span> <span class=\"NormalTextRun SCXW160919939 BCX0\" data-ccp-parastyle=\"Body-All Documents\">(2025) 32 Centax 321 (Tri.-Mad)<\/span><\/a><\/span><a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000401505\/paper-wallets-for-packing-surgical-gloves-to-be-classified-under-cth-4823-not-under-cth-4817-cestat\"><span class=\"EOP SCXW160919939 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\">\n<div id=\"dbs_judge\"><strong>S\/Shri\u00a0<span id=\"111170000000035465\">P. Dinesha<\/span>, Member (J) <\/strong>and<strong>\u00a0<span id=\"111170000000097921\">M. Ajit Kumar<\/span>, Member (T)<\/strong><\/div>\n<\/div>\n<\/li>\n<li><strong>Shri Hari Radhakrishnan,<\/strong> Adv., for the Appellant.<\/li>\n<li><strong>Shri Anoop Singh, JC<\/strong>, Authorized Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The appellant, a manufacturer and supplier of packaging materials for surgical and examination gloves, argued that their product, known in trade as &#8216;surgical glove inner wrap\/wallet&#8217;, should be classified under Tariff Entry 4817 30 90 of the Central Excise Tariff Act, 1985, as paper wallets. This product was made by processing special reel-form paper through printing, cutting, and folding, creating a three-sided open printed paper wrap. This wrap was used to encase a pair of surgical gloves before placing them in a larger retail box. The appellant claimed these items functioned as &#8216;wallets&#8217; in commercial use and supported this by referencing dictionary definitions. The adjudicating authority, however, classified the goods under Tariff Entry 4823 90 13 as packing and wrapping paper. The case was then placed before the CESTAT Madras.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2>CESTAT Held<\/h2>\n<p><span class=\"TextRun SCXW49866250 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW49866250 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u00a0<span class=\"TextRun SCXW65692298 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW65692298 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The CESTAT held that no service tax could be levied on notional interest earned on security deposits received from service recipients. Referring to precedents, the Tribunal concluded that such notional income does not fall within the value of taxable service under section 67 of the Finance Act, 1994. The impugned order was set aside.<\/span><\/span><span class=\"EOP SCXW65692298 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%2013%20Centax%20219%20(Del.)&amp;itemType=AP\">Amazon Wholesale India Pvt. Ltd. v. Customs Authority of Advance Ruling<\/a> \u2014\u00a0<a id=\"anchor_64378.94258897976\"><\/a>(2023) 13 Centax 219 (Del.)\u00a0\u2014\u00a0<i>Relied on<\/i>\u00a0[Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(8)%20TMI%20776-CESTAT%20Bangalore&amp;itemType=AP\">Commissioner v. Maa Printers<\/a> \u2014 2017 (8) TMI 776-CESTAT Bangalore \u2014\u00a0<i>Referred<\/i>\u00a0[Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=%5B1973%5D%20INSC%20196&amp;itemType=AP\">Pyarali K. Tejani v. Mahadeo Ramchandra Dange<\/a> \u2014 [1973] INSC 196 \u2014\u00a0<i>Relied on<\/i>\u00a0[Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(366)%20E.L.T.%20756%20(Tribunal)&amp;itemType=AP\">Shuban Prints v. Commissioner<\/a> \u2014\u00a0<a id=\"anchor_9615.974922995196\"><\/a>2019 (366) E.L.T. 756 (Tribunal)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(7)%20TMI%20583&amp;itemType=AP\">Smash Colour Prints and Packaging Pvt. Ltd. v. Commissioner<\/a> \u2014 2015 (7) TMI 583 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(288)%20E.L.T.%20161%20(S.C.)&amp;itemType=AP\">Uniworth Textiles Ltd. v. Commissioner<\/a> \u2014\u00a0<a id=\"anchor_83018.95852142555\"><\/a>2013 (288) E.L.T. 161 (S.C.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 3.1]<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Kanam Latex (P) Ltd. Versus Commissioner of GST &amp; Central&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5152,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5139","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Paper Wallets for Gloves Classified Under CTH 4823 | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT rules surgical glove paper wallets are classifiable under CTH 4823 as packing paper, rejecting appellant\u2019s claim for classification under CTH 4817.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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