1997 (12) TMI 298

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..... Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. All these appeals involving common question of law and facts were taken up together are being disposed of through their common order. The appellants manufactured Rotary Nickel Screen used in Textile Industry for printing design. They claimed classification of the impugned goods under Chapter .....

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..... 2 are exempted if used within the factory of production for printing purposes. Explaining the meaning of Gravure he submits that the impugned goods answer to description as will be cleared from page 30 of the order of Collector (Appeals). 3. Ld. DR reiterates the departmental arguments and submits that Asstt. Collector had before him only Notification 64/86, dated 10-2-1986 which granted exempti .....

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..... t it is pertinent to note that no new product and/or article comes into existence in the process used on the said nickel cylinders . It is very clear that goods answer to description of Gravure Print Cylinders. Notification 276/86, dated 24-4-1986 covers Gravure Print Cylinders and Lithographic plates if used within the factory of production for printing purposes. There is no dispute that these .....

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