1997 (4) TMI 164 - AT - Central Excise

Summary

The appeal involved the classification of printed wrappers for safety razor blades. The Board's clarification classified them under sub-heading 4823.19, making them eligible for exemption under Notification No. 49/87-C.E. The appeal filed by the Revenue was allowed, while the appeal by M/s. Shree Arun Packaging was dismissed. The correct classification was determined to be under sub-heading 4823.19.