1999 (9) TMI 165

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..... der per : S.S. Kang, Member (J)]. Both these appeals are filed by the Revenue against the common order-in-appeal passed by the Collector of Central Excise (Appeals), Bombay. In the impugned order, the Collector of Central Excise held that designed printing nickel cylinders are entitled for the benefit of Notification No. 201/87-C.E. 2. When the case was called, none appeared on behalf of M .....

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..... The respondents, in their cross-objections, submitted that the only difference in printing frames are flat surfaced where screens are fitted on flat frames and gravure nickel cylinder screens fitted in rings are cylindrical in nature. Therefore, the nickel screens are cylindrical. 6. We find that the Notification No. 201/87-C.E. provides exemption to printing frames when used within the factor .....

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