TMI Blog1997 (4) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... . These are two appeals against the same order-in-appeal dated 12-1-1990 passed by the Collector of Central Excise (Appeals), Bombay; Appeal No. E/4126/90-C filed by the Revenue and Appeal No. E/3997/90-C filed by M/s. Shree Arun Packaging Corpn. As both the appeals arise out of the same order-in-appeal. They were heard together and are being disposed of by this common order. 2. We have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en pleaded that the goods were correctly classifiable under sub-heading No. 4901.90 as product of the printing industry and alternatively they would be classifiable under sub-heading No. 4819.90 as packing containers. 5. Shri Gopal Prasad, ld. advocate referred to clarification issued by the Central Board of Excise and Customs under F. No. 61/12/90-CX. 4, dated 24-3-1990, Circular No. 42/90 wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 1-3-1987. 8. In view of the Board s clarification, the printed wrappers in question were rightly classifiable under sub-heading 4823.19 as contended by the Revenue in their appeal. Ld. advocate appearing for M/s. Shree Arun Packaging Corpn. had fairly agreed that the correct classification of the goods in question was under sub-heading No. 4823.19 of the Tariff. 9. Taking all the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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