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2023 (5) TMI 291 - CESTAT CHANDIGARHClassification of goods - Newprint-in-reels - to be classified under chapter sub-heading No. 4801.00 or under Tariff heading No. 48.23? - benefit of Notification No. 23/98-CE dated 1.8.1998 availed by suppression of material facts, or not - HELD THAT:- The Revenue has challenged the decision of the Ld. Commissioner (Appeals) on the ground that the ‘Newsprint’ in question can be classified under chapter heading No. 4823.90 only rather than chapter heading No. 4801.00. The other ground for challenging the decision of the Ld. Commissioner (Appeals) is that the earlier decision of the Ld. Commissioner (Appeals) giving the benefit of notification to the respondent is under challenge before this Tribunal. But both the grounds are not sustainable in law - The earlier decision of the Ld. Commissioner (Appeals) whereby he classified the impugned items under sub heading No. 4801.00 was upheld by the Tribunal by dismissing the appeal of the Revenue in COMMISSIONER OF C. EX., CHANDIGARH VERSUS NACHIKETA PAPER LTD. [2009 (2) TMI 559 - CESTAT, NEW DELHI]. It is noted that for the subsequent period also the Additional Commissioner has given the benefit to the respondent of Notification No. 23/98-CE dated 1.8.1998. Since, the Revenue has not filed any appeal against the decision of the Tribunal whereby the benefit of the notification was extended to the respondent and keeping in view that for the subsequent period, the Additional Commissioner has also given the benefit of the said notification to the respondent, there are no merit in the appeal filed by the Revenue and the same is dismissed. Appeal of Revenue dismissed.
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