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2018 (4) TMI 54 - AT - Central ExciseClassification of goods - Continuous computer stationery in the form of Carbon Leaflet/Money Receipts - validity of SCN - Held that: - subject item reflects more a member of Chapter 49, family compared to Chapter 48. - the very basis of the SCN that the finished products manufactured by the respondents are classifiable under Chapter 48 no longer exists - the order of the Ld. Commissioner (Appeals) impugned herein is correct and requires no interference - appeal dismissed - decided against Revenue.
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