1998 (11) TMI 211

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..... ue involved in this appeal preferred by the Revenue is whether the printed hangers are classifiable under sub-heading 4823.90 as claimed by the Revenue or 4901.90 of the Schedule to the Central Excise Tariff Act as decided by the Collector (Appeals) in the impugned order. 2. No one was present on behalf of the respondents. We, therefore, heard Shri Sumit Das, learned JDR and perused the records. .....

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..... in the findings of the Collector (Appeals). Essential characteristics of the product is on account of printing and as such product is classifiable only under Chapter 49. This was the view of the Tribunal in the case of Ajanta Prints Arts v. C.C.E., Bombay, reported in 1998 (98) E.L.T. 406 (Tribunal) in which the classification of a product called Hanging Cards was involved. The Tribunal held that .....

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