9911796707
TMI Blog1999 (10) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... J)]. This appeal has been filed by the appellants against the order dated 29-9-1994 of the Collector (Appeals), Bombay vide which he upheld the order of Assistant Collector and rejected their appeal. 2. The facts giving rise to this appeal may briefly be stated as under : 3. The appellants are engaged in the manufacture of self copy papers, namely tally paper (carbonised adding M/c roll) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal, the department denied the benefit of the Notification No. 44/86 to the appellants and issued letter for calling upon them to pay differential duty amounting to Rs. 4,61,182.49 for the period June, 1989 to December, 1992. They, however, made representation against that demand vide letter dated 13-1-1993 by pleading that their products deserve to be classified under Tariff sub-head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Final Order Nos. 310 to 312/92-C [1993 (64) E.L.T. 121 (Tribunal)] of the Tribunal, passed in the earlier appeal filed by the appellants themselves, along with another company known as M/s. Tejoomals Karbonless Papers Ltd. The perusal of that judgment shows that the Tribunal had taken the view that the goods of the appellants are classifiable under Heading 4816.00 are they are not entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal so as to enable the appellants to claim reclassification of the goods under sub-heading 4823.90 instead of 4816.00 of the Central Excise Tariff. 8. Apart from this the Board s Circular No. 10/89, dated 13-3-1989 is not of much help to the appellants for seeking reclassification of their products, as the same pertains only to the tele-printer rolls which are quite different from the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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