2000 (9) TMI 321

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..... (T)]. The question for consideration in this appeal is classification of the printing screens made of silk manufactured by the appellant. 2. The appellant is absent and unrepresented despite notice. We have read the memorandum of appeal and other papers and heard the departmental representative. 3. In his order the Collector has held that the printing screens which are made of silk class .....

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..... 0 and 84.42 and the Nomenclature were not identically worded or the Explanatory Notes could not apply and this ground cannot be accepted. The second ground, that the screens are made out of cloth on which duty has been paid which itself mounted on a frame and therefore would not bring out a new product is also not acceptable. It appears by mounting on a frame what emerges is the printing frame whi .....

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