1997 (5) TMI 144 - AT - Central Excise

Summary

Issues:
1. Applicability of exemption Notification No. 64/86-C.E., dated 10-2-1986, as amended by Notification No. 276/86-C.E., dated 24-4-1986.
2. Classification of goods under Heading No. 84.42 of the Tariff.
3. Interpretation of Trade Notice No. 25/87 dated 15-4-1987.
4. Decision on eligibility for exemption under the mentioned notifications.

Analysis:
1. The appeal before the Appellate Tribunal CEGAT, New Delhi, revolves around the applicability of exemption Notification No. 64/86-C.E., dated 10-2-1986, as amended by Notification No. 276/86-C.E., dated 24-4-1986. The dispute concerns goods involving a composite mill engaged in printing Cotton Fabrics using Nickel Screen Cylinders/Rollers with a specific process involving photosensitive emulsion and polymerization. The Collector of Central Excise (Appeals) initially held that the goods were covered by the exemption, a decision challenged by the Revenue in the appeal.

2. The classification of the goods under Heading No. 84.42 of the Tariff is crucial in determining their eligibility for the exemption. The Collector of Central Excise (Appeals) referenced Trade Notice No. 25/87 dated 15-4-1987, which clarified the classification of Nickel cylinders for printing purposes under Heading 84.42. The Revenue argued that while the goods fell under this heading, they were not entitled to the exemption under the specified notifications.

3. The interpretation of Trade Notice No. 25/87 dated 15-4-1987 plays a significant role in the decision-making process. The notice categorizes Nickel cylinders prepared for printing purposes under Heading 84.42, providing clarity on the classification criteria. The reliance on this trade notice by the Collector of Central Excise (Appeals) in determining the eligibility for exemption highlights its importance in the case.

4. Ultimately, the Tribunal upheld the decision of the Collector of Central Excise (Appeals) based on the reliance on the trade notice and the absence of any challenge to its applicability in the Revenue's appeal. As a result, the appeal by the Revenue was rejected, affirming the eligibility of the goods for exemption under the specified notifications. The Cross-objections filed by the respondents were also disposed of in line with the main decision, concluding the matter before the Tribunal.