1997 (10) TMI 143

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..... a Revenue appeal which arises from order-in-appeal dated 23-9-1988, by which the Collector (Appeals) has held that the Photogravure cylinders are classifiable under Heading 84.42 and they are entitled to the benefit under Notification No. 64/86, dated 10-2-1986 (as amended by Notification No. 276/86). He has further held that this exemption is available only from the date of amendment of Notifica .....

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..... d hence they contend that the appeal is misconceived. 3. On a careful consideration of the ground made out in the appeal, we are of the considered opinion that there is no merit in this appeal. The Notification No. 276/86, dated 24-4-1986 grants exemption to Gravure Printing Cylinders and Lithographic Plates falling under Heading 84.42 if they are used within the factory of production for printi .....

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