1981 (6) TMI 127

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ufacture the product known as "Printed Polyester Labels". The 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, ea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cked polyester film which are in form of strips of ten labels are 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 appli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , etc. could be treated as products of the printing industry. 4. 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 p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X