9911796707
TMI Blog2019 (8) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... . - classifiable under Chapter 39 heading 3920.19 of the Tariff Act, 1985 or under Chapter 40 heading 4901.90 of the Tariff Act, 1985? - HELD THAT:- The Tribunal in the case of PAPER PRODUCTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, VAPI [ 2005 (9) TMI 133 - CESTAT, MUMBAI] held that Shrink Sleeves had been correctly declared by M/s. Paper Products Ltd., as classifiable under Chapter 39 heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent P.C. 1. This appeal under Section 35G of the Central Excise Act, 1944 (Act) challenges the order dated 29th December, 2006 passed by the Central Excise, Customs and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has urged the following reframed question of law for our consideration : (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assifiable under Chapter 40 heading 4901.90 of the Tariff Act, 1985. Thus, chargeable to 'Nil' rate of duty. Therefore, the consequent taking of credit by the Respondent was sought to be denied. 4. The Tribunal by the impugned order dated 29th December, 2006 allowed the Respondent's appeal by taking note of the order of its coordinate bench in the case of M/s. Paper Products Ltd., v/s. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inputs under Chapter 39 of the Tariff Act, 1985 as claimed by M/s. Paper Products Ltd., and not under Chapter 40 of the Tariff Act, 1985 as claimed by the Revenue. In view of the the decision of the Supreme Court, there is no question, much less any substantial question of law, which remains to be resolved. 6. In the above view, as the Revenue is not disputing (in view of the Apex Court's orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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