1999 (2) TMI 129

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..... s is an appeal filed with reference to the Collector of Central Excise (Appeals), Bombay. A notice was duly issued to the respondents but it has been returned undelivered. 2. We have heard the learned DR and perused the record. 3. Learned DR stated that the issue involved in this matter relates to the classification of Printed Wrappers of different size and colours meant for wrapping soap cake .....

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..... submission that a reading of Heading 48.23 and its sub-heading 4823.19 and 4823.90 would itself make it clear. Therefore, careful reading of heading itself would have been sufficient to decide the issue. 7. We have considered the submissions and perused the records. We observe that relevant portion of the heading reads as under :- 48.23 Other paper, paperboard cellulose wadding .....

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..... and shape and not under 4823.90 which is a single dash entry covering other items). It is ordered accordingly. 8. Before parting with the matter we would like to mention that the facts and circumstances we are confining ourselves only to classification (heading) aspect and it will be open to the Asstt. Collector to finalise the assessment after determining the effective rate of duty in accordan .....

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