TMI Blog2018 (11) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... is decided in the case of M/S ESSAR PACKAGING PVT. LTD. & SHRI ATUL GOEL VERSUS COMMISSIONER OF CENTRAL EXCISE AND S.T., ALLAHABAD [2017 (6) TMI 368 - CESTAT ALLAHABAD], where it was held that The printed poly films do not attract Central Excise duty, further till 09.05.2008 laminated printed poly films did not attract Central Excise duty. Further, wef. 10.05.2008, printed laminated poly films fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the market. The appellant was classifying plastic pouches under Chapter 39 of Central Excise Tariff Act, 1985 and were classifying printing laminated plastic films under Chapter 49 of the same schedule. It appeared to revenue that the appellants were also availing SSI Exemption and SSI Exemption was not available for Chapter 39 of Central Excise Tariff Act, 1985. The appellants were paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the decision of this Tribunal in the case of M/s Essar Packaging Pvt. Ltd. Vs Commissioner of Central Excise Service Tax, Allahabad reported at 2017 (355) ELT 300 (Tri.-All.). She has further submitted that this Tribunal has held in the said case that printing of poly films did not attract Central Excise duty since the same is not covered by the definition of manufacture. Further, she has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to manufacture. We find that the lamination has been covered by definition of manufacture w.e.f. (since) 10-5-2008. The period covered by the present show cause notice is from 2006-07 to 2010-11. We hold that wherever the appellant is undertaking only printing of polyfilms that activity is not attracting Central Excise duty. We find that the appellant is also laminating printed film. We hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. Confiscation is also set aside. In view of the above precedent decision of this Tribunal, we hold that the printed laminated plastic films manufactured by the appellant are classifiable under Tariff Item No.4911, will attract NIL Central Excise duty w.e.f. 10.05.2008 as held in the precedent decision. In the said precedent decision this Tribunal has also held that for the period from 10.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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