Central Excise - Classification-excisability of printing frames /flat bed screens for the period 1-3-1986 to 2-5-1994 - Regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nment of India Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi Subject : Central Excise - Classification-excisability of printing frames /flat bed screens for the period 1-3-1986 to 2-5-1994 - Regarding. In terms of Notification No. 201/87, dated 3-9-1987, printing frames falling under heading no 84.42 of the Schedule to the Central Excise Tariff Act .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Because of conflict between the classification heading mentioned in Notification and Board's Circular, certain disputes had arisen. The CEGAT vide Order No. E-195 to 221/94-BT, dated 29-3-1994 has decided that the printing frames are classifiable under Heading 84.42 in terms of Notification No. 39/90-C.E. (NT). The judgment of CEGAT has been accepted by the Board. 4. In the Budget 1994-95, Notif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der heading 84.42 for the period from 1986 to 1-5-1944. 6. However, from 2-5-1994 onwards, Notification No. 27/94-C.E. dated 1-3-1994 as amended by Notification No. 99/94-C.E., dated 2-5-1994 showing its classification under heading 59.09, has to be backed by Section 37B Order. Accordingly, Section 37B Order is being issued settling the classification under heading 59.09 so that the benefit of No .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X