1996 (3) TMI 308 - AT - Central Excise

Summary

Issues:
Classification of printed glassine poly-laminated paper rolls under Notification No. 49/87-C.E.

Detailed Analysis:

Issue: Classification of printed glassine poly-laminated paper rolls under Notification No. 49/87-C.E.
The appeal challenged the Order-in-Appeal denying duty exemption under Notification No. 49/87 for printed glassine poly-laminated paper rolls classified under 4811.39. The appellant argued that the product, subjected to printing, qualified as converted paper under the notification. The appellant cited a Tribunal order regarding printed waxed paper being considered converted paper eligible for exemption. The Revenue contended that the Collector rightly rejected the exemption claim due to lack of evidence supporting the notification requirements. The Revenue highlighted the appellant's inconsistent classification claims and the failure to meet exemption conditions. The Tribunal examined Notification No. 49/87, which exempts converted paper produced from duty-paid base paper, and noted the explanation deeming market-purchased base paper as duty-paid. The Tribunal referenced legal precedents emphasizing that the process of converting base paper into printed paper qualifies for exemption under the notification. Considering the evidence and legal principles, the Tribunal concluded that the printed paper rolls met the criteria for exemption under Notification No. 49/87.

In conclusion, the Tribunal allowed the appeal, overturning the Order-in-Appeal and granting the duty exemption under Notification No. 49/87-C.E. for the printed glassine poly-laminated paper rolls.