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TMI Blog2019 (5) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... facts as well as the position of law, has held that the goods are rightly classifiable under Chapter Heading 4901. It is to be mentioned that in the assessee s own case in the previous proceedings, the Commissioner (Appeals) vide Order-in-Appeal No. 24/2012 dated 24.07.2012 held that the impugned goods are classifiable under Chapter Heading 4901. This being so, the subsequent Show Cause Notice all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter. He reiterated the grounds stated in the Appeal. It is submitted by him that the adjudicating authority had held that the printed sheets manufactured by the assessee and used in the packing of printed notebooks and magazines would fall under Chapter Heading 4811 9099 and confirmed the demand of duty, interest and also imposed penalties. However, the Commissioner (Appeals) held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Tariff Act, 1985. However, the Commissioner (Appeals) vide Order-in-Appeal No. 24/2012 dated 24.07.2012 has set aside the demand, holding that the goods viz. printed wrappers manufactured by the assessee is rightly classifiable under Chapter Heading 4901 and is subject to nil rate of duty. 3.2 The Order-in-Original in regard to the present proceedings were passed on 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with regard to the classification of the goods. The Original Authority has however dealt with the classification issue also. 6. In the impugned Order, the Commissioner (Appeals), after considering the facts as well as the position of law, has held that the goods are rightly classifiable under Chapter Heading 4901. It is to be mentioned that in the assessee s own case in the previo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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