2024 (4) TMI 1061 - SCH - Central Excise

Maintainability of appeal - low tax effect - Classification of goods - printing of gray wrappers which is used in the packaging of cigarette packs. - Classification under heading 4823.90 or under heading 4901.90 - Manufacturing of goods through job worker - it was held by CESTAT that goods in question are properly classified under heading 4901.90 which attracts NIL rate of duty and no demands of duty can survive against the assessee - HELD THAT - The Civil Appeals are disposed of owing to low tax effect keeping open the question of law if any.