2017 (11) TMI 812

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..... inted separate sheets, running in length, used by specific customer (Sahara) for a specified purpose - the very basis of the show-cause-notice that the finished products manufactured by the respondents are classifiable under Chapter 48 no longer exists - the order of the Ld. Commissioner (Appeals) impugned herein is correct and requires no interference - appeal dismissed - decided against Revenue. .....

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..... 49, wherein the goods are not dutiable. 3. Heard the parties and perused the records. 4. It is seen that subsequently, the Chief Commissioner of Customs, Central excise and Service Tax, Lucknow, vide his communication No.V(30)CCO/LKO/Tech/12/2010/705 dated 12/02/2010 under the subjectClassification of Continuous computer stationery in the form of Carbon Leaflet/Money Receipts; have clarifie .....

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..... f Chapter 49, family compared to chapter 48. The Ld. Chief Commissioner also took notice that similar products were being classified under Chapter 49 in the other Commissionerates in the country. 5. Accordingly, following the classification by the learned Chief Commissioner office, the Commissioner of Customs, Central excise Kanpur vide communication dated 11th February, 2010 clarified to the r .....

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