1981 (6) TMI 127 - CGOVT - Central Excise

Summary

The judgment involved a dispute over the classification of "Printed Polyester Labels" supplied to Union Carbide. The Asst. Collr. classified the goods as laminated paper, but the petitioners argued they should be classified under Tariff Item 68 of Central Excise Tariff. The Central Board of Excise and Customs clarified the classification, and the Government accepted that the goods are classifiable under Tariff Item 68 and exempt under Notification No. 122/75 as products of the printing industry. The revision application was allowed.