2008 (12) TMI 473

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent. [Order per : P.G. Chacko, Member (J)]. In this appeal of the Revenue, the short question arising for consideration pertains to classification of printed plastic sheets, which were classified by the assessee under Heading 49.01 of the First Schedule to the Central Excise Tariff Act as products of printing industry . Ld. Commissioner (Appeals) upheld the said classification done .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... apex Court vide Commissioner v. Sri Kumar Agencies [2007 (216) E.L.T. A24 (S.C.)]. Ld. Counsel, who argued in support of the impugned order, has produced a copy of Tanzeem Screenarts v. CCE, Mumbai [2001 (131) E.L.T. 656 (Tri-Mumbai)], wherein printed plastic sheets were classified under Heading 49.01 and held not classifiable under Heading 94.05. It is pointed out that the department s appeal aga .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X