1999 (1) TMI 191 - AT - Central Excise

Summary

The Revenue filed an appeal against an Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay regarding the classification of "Gummed paper in Jumbo rolls" under Chapter sub-heading 4817.10. The Collector (Appeals) classified the goods under sub-heading 4811 and allowed exemption for payment of duty under Notification No. 49/87. The Revenue's appeal was rejected as the benefit of exemption granted to the respondents became final after the Collector (Appeals) order was not challenged.