2010 (7) TMI 370

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..... was in the contest of Customs Tariff and was subsequently followed by the Tribunal in the case of Collector of Customs, Madras v. Kumudan Publications (P) Ltd. - The Revenue's grievance is that they have not accepted the said decision of the Tribunal and has filed an appeal thereagainst before the Hon'ble Supreme Court - description of the goods under both the headings identical in which case the .....

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..... ication under Heading 3701.90. 2. From the impugned order of Commissioner (Appeals) we find that he has placed reliance on the Tribunal's judgment in the case of Collector of Customs, Madras v. Kumudan Publications (P) Ltd. wherein it was held that the presensitised printing plates used as a part of printing machinery are properly classifiable under Heading 8442 of Customs Tariff and not u .....

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..... Learned DR submits that in any case the said decisions were given under the Customs Tariff Act whereas the dispute in the present case is under the Central Excise Tariff Act. Learned advocate submits that the description of the goods under both the headings is identical in which case the ratio of the law declared by the Tribunal and confirmed by the Hon'ble Supreme Court would apply. 5. Af .....

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