2012 (10) TMI 688

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..... sification and the respondent was clearing the goods after filing necessary declarations, therefore there is no suppression of facts with intent to evade payment of duty - as the respondent was clearing the goods in question after filing the due declarations - it is not a case of imposition of any penalty – in favor of assessee - E/933/2004 - A/913/2011-WZB/C-II(EB) - Dated:- 5-10-2011 - S/Shr .....

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..... (167) E.L.T. 301 whereby it has been held that printing of film laminated on one side with self-adhesive on the reverse is classifiable as self-adhesive film under Chapter 39 of the Tariff. 4. The respondent fairly submitted that the goods are classifiable under Chapter 39 of the Central Excise Tariff. However, the respondent submitted that it is not the case of imposition of any penalty as it i .....

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