9911796707
TMI Blog1998 (10) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal and Board's Circular referred to therein. 2. Accordingly, we have gone through the records and heard the learned JDR. Learned JDR stated that the appellants are engaged in the manufacture of Tele-printer rolls, telex rolls and other computer stationery. The issue involved in the appeal is the classification of computer stationary, i.e. whether it falls under 4823.90 as held by the Assistant Commissioner or under 4820 as claimed by the appellants. 2.1 He submitted that the Assistant Commissioner has observed that manifold business forms in the HSN have been described as under : "These are multipart form sets either printed on self copy paper or interleaved with carbon paper. These forms are used to make multiple copie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals), Pune. The revised clarification by the Board was brought to the notice of the Commissioner (A). He, however, confirmed the Order of the Assistant Commissioner. Hence this appeal before the Tribunal. 3.4 In the grounds of Appeal, the appellants have submitted that the product in question is not known in the market as loose sheets or cards. The words, loose sheet, by and large, are applicable to the products like loose letter papers. The product in question is known in the market as 'Continuous Stationery'. Therefore, it is correctly classifiable as "Other articles of stationery" under Chapter Heading 4820. In fact, the show cause notice itself admits that it is a stationery used in the Computer Department. The computer station ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Board of Central Excise & Customs, converted paper includes finished article. Therefore, the product is exempt under Notification 49/87 as converted paper. 3.8 The appellants, have further submitted that the issue regarding classification of computer stationery, which as per the earlier Board Circular was sought to be classified under Chapter Heading 4823.90 has been reviewed by the Board and it has been clarified that the product was classified under Chapter Heading 4820 (vide page 3 of the Board's Revised Clarification which has been placed on record by the appellants). In view of this clarification it is submitted by the appellants that the product in question should be classified under Chapter Heading 4820 and held as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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