1994 (4) TMI 126

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..... Respondents. [Order per : P.K. Kapoor, Member (T)]. This is an apeal against the order dated 26-5-1988 passed by the Collector of Central Excise (Appeals), Bombay. Briefly stated the facts of this case are that the appellants filed Classifcation List No. 18/87 seeking the classification of their product `Slides for Cigarettes packets under sub-heading 4818.19 read with Notification No. .....

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..... uld not be deemed as goods as held by the Delhi High Court in the case of Zupiter Printery v. Union of India reported in 1991 (34) E.C.R. 7. He contended that on the ratio of the said judgment of the Delhi High Court, the slides in question could not be held as `excisable . 3. On behalf of the respondents Shri Somesh Arora, Ld. JDR pleaded for the rejection of the appeal on the ground that the m .....

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