1996 (8) TMI 247 - AT - Central Excise

Summary

The appellants classified the product 'Offset plate of papers' under Heading 4809.90 and claimed benefit under Notification 44/86. Benefit denied due to exclusion of coated paper under clause (iii). Appellants agreed to classification but disputed exclusion. Tribunal held that coated paper for offset plates not entitled to benefit under Notification 44/86. Appeal rejected.