9911796707
TMI Blog1993 (1) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... hapar Bros, (CB) Ltd., Unit Vidharbha Printers, Nagpur against the order in original as above, by which the Assistant Collector C.Ex., Nagpur has approved the classification of the product i.e. continuous stationery for use in computers under Chapter 4823.90 chargeable to duty @12% read with Notification No. 135/89 dated 12-5-1989 as against the claim of the appellant either under Heading 49.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g their reply dated 6-9-1990 and extending an opportunity of personal hearing on 20-9- 1990, the Assistant Collector has approved the above referred product under Chapter heading No. 4823.90 chargeable to duty @ 12% Adv. by issue of the impugned order, hence the appeal. 3. The personal hearing fixed on 26-11-1992 was availed by the appellant. Shri S.N. Kapoor, Advocate appeared before me on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tands settled with the issue of Board s circular No. 11/91, dated 15-10-1991 according to which such products would fall under Heading 4820. only. They have also drawn my attention to the order dated 25-11-1991 passed by the Collector, C.Ex., Nagpur dropping the proceedings initiated earlier against similar manufacturers. 6. I find merit in the above submissions. The relevant extracts of Board s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erleaved with carbon and whether plain or printed with EZR lines, name or logo of company or format of bills, order forms, gate pass etc., will be classifiable under the heading 4820 and exempt under Notification No. 43/86-C.E." 7. It is therefore clear that the impugned products would be classifiable under Heading 4820 and not under Heading 4823.90 as decided by the Assistant Collector here. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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