2015 (10) TMI 838

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..... eading 4823.90 was also put to challenge by the respondent, before the Tribunal and vide its Final Order No.1069/2006 dated 18.5.2006, the classification of Newsprint in reel form was held to be falling under heading 4801.00 and the respondent's appeal was allowed. If that be so, the objection of the Revenue that the goods must fall under heading 4801.00 so as to earn the benefit of exemption Noti .....

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..... has preferred the present appeal. 2. It is seen that vide his impugned order Commissioner classified the newsprint in reels manufactured by the appellant as falling under 4823.90 of the First Schedule to the Central Excise Tariff Act, 1985 as against the assessees claim of classification under 4801.00. However, he dropped the demand proceedings by following Section 11C of the Notification No .....

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..... vide its Final Order No.1069/2006 dated 18.5.2006, the classification of Newsprint in reel form was held to be falling under heading 4801.00 and the respondents appeal was allowed. If that be so, the objection of the Revenue that the goods must fall under heading 4801.00 so as to earn the benefit of exemption Notification stands overruled by the Tribunals decision and is no longer available t .....

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