9911796707
TMI Blog1995 (11) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... G.P. Agarwal, Member (J)]. This appeal is directed against the impugned order-in-appeal passed by the Collector of Central Excise (Appeals), Bombay. 2. Shortly put the facts of the case are that, the appellants filed their Classification List No. 302/86 classifying their product Printed Waxed Wrapper Paper under Heading 4811.40 and also claiming exemption under various notifications in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the appellants be permitted to raise the said additional plea as the entire material is on the record. In reply, Shri A.K. Madan, learned SDR, submitted that at no stage they claimed the classification of the subject product under Heading 4811.40 and the question of exemption notification would not arise as they cannot circumvent the provisions of Section 11B of the Central Excises Salt A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bench that by the said decision of the Tribunal the subject products were found to be classifiable under Heading 4811.40, he submitted that it may be classified accordingly and the appellants would have no objection. In reply, Shri A.K. Madan, learned SDR, submitted that the subject goods should be classified under Heading 4811.40 as this Heading i.e. 4811.40 does not provide for printing. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falls, in our opinion, under this sub-heading." 8. Thus, following the ratio of the said decision, we hold that the subject product is to be classified under Heading 4811.40 and remand the case to the Assistant Collector of Central Excise (now designated as the Assistant Commissioner of Central Excise) having jurisdiction in the matter for deciding the claim of the appellants under the said exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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