9911796707
TMI Blog2007 (5) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of classification would be relevant only after the issue of manufacture is finally settled by the Apex Court - Application for Restoration of Appeal is allowed and the appeal is transferred to the Call Book - E/ER-391/2001 - M-227-228/KOL/2007 - Dated:- 4-5-2007 - Dr. Chittaranjan Satapathy Member (T) and Shri D.N. Panda, Member (J) [ Order per: Chittaranjan Satapathy, Member (T)]. -1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed for non- prosecution as the Appellants were not present. Shri Banerjee, ld. Advocate explains that the appellants did not get any notice of hearing and hence they were unable to attend the hearing on 11-8-2005. Hence, the Appellants have filed this application for restoration of the appeal. 2. Considering the explanation given on behalf of the appellants which is satisfactory, we recall t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat if it is held to be a manufactured product, the same should be classified under heading 49.01 as a product of printing industry or alternatively under heading 48.21 as labels, both of which attract nil rate of duty. It is the contention of the Department on the other hand that the impugned goods should be classified under sub-heading 4823.19 and charged to Excise duty. However, as noted earlie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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