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2015 (3) TMI 1439

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..... and were exempted vide Sr. No. 13 of Notification No. 228/86-C.E., dated 3-4-1986 or not - HELD THAT:- Printed paper labels classification was not under dispute and the said entry is chargeable to NIL rate of duty under Notification No. 228/86, dated 3-4-1986. In the appeal Hon ble Supreme Court in [ 1997 (7) TMI 138 - SUPREME COURT] has held that in addition to the other type of labels, printing .....

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..... eme Court allowed the .appeal of the respondent-assessee. In the order, it was held that these items including paper printing labels are eligible for exemption as products of the Printing Industry . In view of decision of Hon ble Supreme Court demands were dropped by the original authority. Revenue filed appeal against the said order in respect of Printed Paper Labels . The Commissioner (Appeals) .....

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..... e to NIL rate of duty vide Notification No. 228/86, dated 3-4-1986 as amended by Notification No. 259/86, dated 24-4-1986. 3. Ld. AR reiterates the ground of appeal. 4. We have gone through the ground of appeal as also order of the Hon ble Supreme Court. Printed paper labels classification was not under dispute and the said entry is chargeable to NIL rate of duty under Notification No. 228/86, dat .....

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