1995 (11) TMI 185

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..... r : G.P. Agarwal, Member (J)]. Being dissatisfied with the rejection of the refund claims, the appellants have filed the present appeal. 2. Shortly put the facts of the case are that the appellants are the manufacturer of B.O.P.P. (Biaxially Oriented Polypropylene) Film falling under Tariff Item 39.20. This product is a flexible plastic film used for packing and known in the Trade as packi .....

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..... or they may be allowed to pay duty on the unprinted goods and then clear the same without printing from their factory. Both the contentions of the appellants are incorrect. The classification being decided whether the goods are cleared unprinted or printed there would not be any difference in classification of the goods. The excisable goods are to be charged to duty from the assessable values det .....

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..... cision rendered by this Tribunal in the case of System Packaging Ltd. v. C.C.E. [1990 (45) E.L.T. 165] wherein it was held that for classifying the goods under Heading 4920.90, it will have to be shown as required by Statutory Note 8 to Chapter 48 that the printing on the base paper is not merely incidental to the primary use of the articles. Since the primary use of the twist wrap paper is in pac .....

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