1981 (6) TMI 127

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..... labels are supplied by the petitioners to M/s. Union Carbide. The process of manufacture consists of starting with duty paid polyester film on which the specific design required by Union Carbide is printed and the film is backed up with paper. The printed polyester film rolls so backed up with paper are then slit and cut into strips, each of which contains ten labels. The Asst. Collr. held that t .....

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..... e classifiable under Tariff Item 68 of Central Excise Tariff. They have contended that following this clarification issued by the Board the Department have classified tbe product under Tariff Item 68 of Central Excise Tariff but the petitioners were not refunded the excess duty paid in the past on account of the present revision application pending before the Government. 3. They have further co .....

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..... Government have carefully considered the written and oral submissions. Government observe that following the Tariff Advice issued by the Central Board of Excise and Customs the Department have accepted the classification of the impugned goods under Tariff Item 68 of the Central Excise Tariff. Government accordingly accept the petitioners contention and hold that the impugned goods are classifiabl .....

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