TMI Blog2008 (4) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... Jt. CDR as none appeared on behalf of respondent in spite of notice. Copy of notice also issued to the advocate of the respondent. 2. Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) held as under :- 6. I find that exemption Notification No. 60/88 was available only upto 22-7-96 and that it was merged with Notification No. 8/96 dated 23-7-96 (Sr. No. 48.17) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Applicable to heading No. 48.01. Further, the classification under heading 48.01 quoted by the Appellants based on orders dated 25-11-92 and 11-2-93 are also relevant for the issue, as the paper manufactured by the Appellants was classified under heading 48.01 only in these orders. Further, there is no doubt about the Appellants being a manufacturer of Newsprint specified under schedule 1 of the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 48.01 of tariff but the same is classifiable under heading 48.02 of the tariff which covers uncoated paper and paper coated of kind use for writing, printing etc. There is no evidence that the paper in question regarding which demand is confirmed, is for printing of newspapers, therefore, the impugned order is not sustainable. 4. We find, as per the Annexure to show cause notice, the paper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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