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TMI Blog1997 (7) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... f the classification of the appellants product. They purchase paper from the market and subject it to processing and converting it into continuous computer stationery, which was considered by the Department initially as classifiable under Heading 4823.90. However, the Board had occasion to examine the matter and issue a Circular No. 11/91-Cx.4, dated 15-10-1991 by which the issue regarding the dispute regarding classification has since been resolved. The rival entries were 48.20 and 48.23 and the Board has held it to be classifiable under 48.20 and eligible for exemption under Notification 43/86. 5. Therefore, in so far as the classification dispute is concerned, it stands settled; however, a question survives as to whether the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar No. 1/C-H/48/8-1/88-C.Ex., dated 21-11-1990 stating that the computer stationery would not be covered under Heading 48.20 but more appropriately classifiable under 48.23. On seeing the above, the appellants applied for Licence in the month of December, 1990. But surprisingly, a squad of Preventive Officers visited the office premises and obtained the figures and also obtained statements and subsequently a show cause notice was issued. They replied to the show cause notice to the Additional Collector who while decided the case was satisfied that the Department as well as all the printers had doubt with regard to the classification and, therefore, limited the confirmation of demand for a period of six months only. As regards the claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the above submissions. We observe that while the appellants had intially questioned the excisability before the Department, they appear to have given it up at the appeal stage as evident from the contents of the appeal memorandum, and the main dispute related to the classification of the product and even this dispute regarding 48.20 vs. 48.23 now stands resolved between the parties in view of the Ministry s Circular 11/91-CX. 4, dated 15-10-1991 which has been referred to by the learned DR on the basis of the Assistant Collector s communication to him and filed before us. 11. We also observe that Heading 48.20 covers inter alia, interleaved carbon sets and other articles of stationery, the Department has also very fairly accepted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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