1998 (10) TMI 505

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Briefly stated the facts of this case are as follows : - 1.2 The respondents are engaged in the manufacture of man-made fabrics. For printing purpose they purchased nylon bolting cloth and metal/wooden frames from the market and manufacture printing frames out of them. They used these printing frames captively. No exemption was available to such printing frames till 2nd September, 1987 when .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... said Notification. On an application filed by the Revenue under Section 35E the Revenue did not succeed before the Collector of Central Excise (Appeals). Hence this appeal by the Revenue. 1.3 The lower appellate authority has held that Flat Bed Screen, though may be classifiable under Chapter Heading 59.09, but printing frames converted from Flat Bed Screen are classifiable under 84.42. Neverthe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oduct and therefore, the benefit cannot be extended to the respondents. 3.1 We have heard both sides. We agree with the finding of the lower authority that the Revenue cannot keep on changing its stand. In the first instance a show cause notice was issued for demanding duty on printing frames classifiable under Tariff Heading 84.42. On this basis the industry on representation to the Central Gov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X