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TMI Blog2023 (6) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Tariff. The Tariff rate was Nil during 2001-02 and 2002-03, for the products under Chapter sub-heading No. 4901.90. Therefore, the printing of logo and designs on plastics by the noticee (excepting the Glow sign products) will appropriately fall under Chapter subheading No. 4901.90. The Adjudicating Authority has also held that the correct classification is 4901.90. The Revenue has not disputed the fact that the observations made by the Adjudicating Authority, are not correct and the product is not classifiable under Chapter Sub-heading No.4901.90. The appeal field by the Revenue, deserves no merit - Appeal dismissed. - Excise Appeal No. 509 of 2009 - - - Dated:- 30-5-2023 - HON BLE MR. ASHOK JINDAL , MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be set aside and the respondents are liable to pay duty as per earlier classification. 4. Heard the ld.A.R. for the Revenue and perused the records. 5. In the impugned order, the adjudicating authority has examined the issue on classification and has observed as under : I have examined farther the written note submitted by the noticee at the time of personal hearing on 06.05.2009. I have also verified the five invoices where discrepancy was reported by the jurisdictional Range and found that the quantity shown in the invoices do not tally with the figures submitted by M/s Vodafone and therefore, not acceptable. In other two cases of verification the classification dispute were not observed or reported. In the two Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... printing of logo and designs on plastics by the noticee (excepting the Glow sign products) will appropriately fall under Chapter subheading No. 4901.90. Collector of Central Excise reported in 1991 (52) ELT 392 (Tri.). The department also did not come up with any sort of proof regarding classification of such product under Chapter 94 in the notices and it cannot also be proved on subsequent verification. The tariff rate of the goods under Chapter sub-heading No. 4901.90 during the relevant period was Nil and as such the value of clearance of such products cannot be added to the aggregate value of clearance for the purpose of exemption under S.S.I. Exemption notification Nos. 8/2001 dated 01.03.2001 and 8/2002 dated 01.03.2002. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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